id	sid	tid	token	lemma	pos
fueconorg-5778	1	1	facta	facta	PROPN
fueconorg-5778	1	2	universitatis	universitatis	PROPN
fueconorg-5778	1	3	series	series	NOUN
fueconorg-5778	1	4	:	:	PUNCT
fueconorg-5778	1	5	economics	economic	NOUN
fueconorg-5778	1	6	and	and	CCONJ
fueconorg-5778	1	7	organization	organization	NOUN
fueconorg-5778	1	8	vol	vol	NOUN
fueconorg-5778	1	9	.	.	PROPN
fueconorg-5778	1	10	17	17	NUM
fueconorg-5778	1	11	,	,	PUNCT
fueconorg-5778	1	12	no	no	DET
fueconorg-5778	1	13	2	2	NUM
fueconorg-5778	1	14	,	,	PUNCT
fueconorg-5778	1	15	2020	2020	NUM
fueconorg-5778	1	16	,	,	PUNCT
fueconorg-5778	1	17	pp	pp	ADV
fueconorg-5778	1	18	.	.	PUNCT
fueconorg-5778	2	1	173	173	NUM
fueconorg-5778	2	2	186	186	NUM
fueconorg-5778	2	3	https://doi.org/10.22190/fueo191021013s	https://doi.org/10.22190/fueo191021013s	PROPN
fueconorg-5778	2	4	©	©	PROPN
fueconorg-5778	2	5	2020	2020	NUM
fueconorg-5778	2	6	by	by	ADP
fueconorg-5778	2	7	university	university	PROPN
fueconorg-5778	2	8	of	of	ADP
fueconorg-5778	2	9	niš	niš	PROPN
fueconorg-5778	2	10	,	,	PUNCT
fueconorg-5778	2	11	serbia	serbia	PROPN
fueconorg-5778	2	12	|	|	ADV
fueconorg-5778	2	13	creative	creative	ADJ
fueconorg-5778	2	14	commons	common	NOUN
fueconorg-5778	2	15	licence	licence	NOUN
fueconorg-5778	2	16	:	:	PUNCT
fueconorg-5778	2	17	cc	cc	VERB
fueconorg-5778	2	18	by	by	ADP
fueconorg-5778	2	19	-	-	PUNCT
fueconorg-5778	2	20	nc	nc	PROPN
fueconorg-5778	2	21	-	-	PUNCT
fueconorg-5778	2	22	nd	nd	NOUN
fueconorg-5778	2	23	review	review	NOUN
fueconorg-5778	2	24	paper	paper	NOUN
fueconorg-5778	2	25	informational	informational	ADJ
fueconorg-5778	2	26	scopes	scope	NOUN
fueconorg-5778	2	27	and	and	CCONJ
fueconorg-5778	2	28	the	the	DET
fueconorg-5778	2	29	area	area	NOUN
fueconorg-5778	2	30	of	of	ADP
fueconorg-5778	2	31	application	application	NOUN
fueconorg-5778	2	32	of	of	ADP
fueconorg-5778	2	33	the	the	DET
fueconorg-5778	2	34	equity	equity	NOUN
fueconorg-5778	2	35	method	method	NOUN
fueconorg-5778	2	36	1	1	NUM
fueconorg-5778	2	37	udc	udc	NOUN
fueconorg-5778	2	38	658.14	658.14	NUM
fueconorg-5778	2	39	vojislav	vojislav	NOUN
fueconorg-5778	2	40	sekerez	sekerez	PROPN
fueconorg-5778	2	41	university	university	PROPN
fueconorg-5778	2	42	of	of	ADP
fueconorg-5778	2	43	belgrade	belgrade	PROPN
fueconorg-5778	2	44	,	,	PUNCT
fueconorg-5778	2	45	faculty	faculty	NOUN
fueconorg-5778	2	46	of	of	ADP
fueconorg-5778	2	47	economics	economic	NOUN
fueconorg-5778	2	48	,	,	PUNCT
fueconorg-5778	2	49	serbia	serbia	PROPN
fueconorg-5778	2	50	abstract	abstract	ADJ
fueconorg-5778	2	51	.	.	PUNCT
fueconorg-5778	3	1	the	the	DET
fueconorg-5778	3	2	equity	equity	NOUN
fueconorg-5778	3	3	investments	investment	NOUN
fueconorg-5778	3	4	in	in	ADP
fueconorg-5778	3	5	other	other	ADJ
fueconorg-5778	3	6	entities	entity	NOUN
fueconorg-5778	3	7	may	may	AUX
fueconorg-5778	3	8	result	result	VERB
fueconorg-5778	3	9	in	in	ADP
fueconorg-5778	3	10	different	different	ADJ
fueconorg-5778	3	11	level	level	NOUN
fueconorg-5778	3	12	of	of	ADP
fueconorg-5778	3	13	control	control	NOUN
fueconorg-5778	3	14	over	over	ADP
fueconorg-5778	3	15	their	their	PRON
fueconorg-5778	3	16	activities	activity	NOUN
fueconorg-5778	3	17	and	and	CCONJ
fueconorg-5778	3	18	different	different	ADJ
fueconorg-5778	3	19	consequential	consequential	ADJ
fueconorg-5778	3	20	relationships	relationship	NOUN
fueconorg-5778	3	21	between	between	ADP
fueconorg-5778	3	22	the	the	DET
fueconorg-5778	3	23	investors	investor	NOUN
fueconorg-5778	3	24	and	and	CCONJ
fueconorg-5778	3	25	investees	investee	NOUN
fueconorg-5778	3	26	.	.	PUNCT
fueconorg-5778	4	1	for	for	ADP
fueconorg-5778	4	2	the	the	DET
fueconorg-5778	4	3	purposes	purpose	NOUN
fueconorg-5778	4	4	of	of	ADP
fueconorg-5778	4	5	valuation	valuation	NOUN
fueconorg-5778	4	6	of	of	ADP
fueconorg-5778	4	7	the	the	DET
fueconorg-5778	4	8	investments	investment	NOUN
fueconorg-5778	4	9	in	in	ADP
fueconorg-5778	4	10	associates	associate	NOUN
fueconorg-5778	4	11	and	and	CCONJ
fueconorg-5778	4	12	joint	joint	ADJ
fueconorg-5778	4	13	ventures	venture	NOUN
fueconorg-5778	4	14	,	,	PUNCT
fueconorg-5778	4	15	which	which	PRON
fueconorg-5778	4	16	are	be	AUX
fueconorg-5778	4	17	followed	follow	VERB
fueconorg-5778	4	18	by	by	ADP
fueconorg-5778	4	19	significant	significant	ADJ
fueconorg-5778	4	20	influence	influence	NOUN
fueconorg-5778	4	21	or	or	CCONJ
fueconorg-5778	4	22	joint	joint	ADJ
fueconorg-5778	4	23	control	control	NOUN
fueconorg-5778	4	24	of	of	ADP
fueconorg-5778	4	25	the	the	DET
fueconorg-5778	4	26	investor	investor	NOUN
fueconorg-5778	4	27	,	,	PUNCT
fueconorg-5778	4	28	it	it	PRON
fueconorg-5778	4	29	is	be	AUX
fueconorg-5778	4	30	necessary	necessary	ADJ
fueconorg-5778	4	31	to	to	PART
fueconorg-5778	4	32	use	use	VERB
fueconorg-5778	4	33	the	the	DET
fueconorg-5778	4	34	equity	equity	NOUN
fueconorg-5778	4	35	method	method	NOUN
fueconorg-5778	4	36	.	.	PUNCT
fueconorg-5778	5	1	its	its	PRON
fueconorg-5778	5	2	application	application	NOUN
fueconorg-5778	5	3	is	be	AUX
fueconorg-5778	5	4	connected	connect	VERB
fueconorg-5778	5	5	with	with	ADP
fueconorg-5778	5	6	the	the	DET
fueconorg-5778	5	7	number	number	NOUN
fueconorg-5778	5	8	of	of	ADP
fueconorg-5778	5	9	specific	specific	ADJ
fueconorg-5778	5	10	issues	issue	NOUN
fueconorg-5778	5	11	that	that	PRON
fueconorg-5778	5	12	result	result	VERB
fueconorg-5778	5	13	in	in	ADP
fueconorg-5778	5	14	a	a	DET
fueconorg-5778	5	15	completely	completely	ADV
fueconorg-5778	5	16	different	different	ADJ
fueconorg-5778	5	17	accounting	accounting	NOUN
fueconorg-5778	5	18	treatment	treatment	NOUN
fueconorg-5778	5	19	of	of	ADP
fueconorg-5778	5	20	some	some	DET
fueconorg-5778	5	21	business	business	NOUN
fueconorg-5778	5	22	transactions	transaction	NOUN
fueconorg-5778	5	23	in	in	ADP
fueconorg-5778	5	24	relation	relation	NOUN
fueconorg-5778	5	25	to	to	ADP
fueconorg-5778	5	26	the	the	DET
fueconorg-5778	5	27	acquisition	acquisition	NOUN
fueconorg-5778	5	28	method	method	NOUN
fueconorg-5778	5	29	and	and	CCONJ
fueconorg-5778	5	30	consolidation	consolidation	NOUN
fueconorg-5778	5	31	of	of	ADP
fueconorg-5778	5	32	subsidiaries	subsidiary	NOUN
fueconorg-5778	5	33	.	.	PUNCT
fueconorg-5778	6	1	the	the	DET
fueconorg-5778	6	2	aim	aim	NOUN
fueconorg-5778	6	3	of	of	ADP
fueconorg-5778	6	4	this	this	DET
fueconorg-5778	6	5	paper	paper	NOUN
fueconorg-5778	6	6	is	be	AUX
fueconorg-5778	6	7	to	to	PART
fueconorg-5778	6	8	analyze	analyze	VERB
fueconorg-5778	6	9	the	the	DET
fueconorg-5778	6	10	key	key	ADJ
fueconorg-5778	6	11	features	feature	NOUN
fueconorg-5778	6	12	and	and	CCONJ
fueconorg-5778	6	13	area	area	NOUN
fueconorg-5778	6	14	of	of	ADP
fueconorg-5778	6	15	application	application	NOUN
fueconorg-5778	6	16	of	of	ADP
fueconorg-5778	6	17	the	the	DET
fueconorg-5778	6	18	equity	equity	NOUN
fueconorg-5778	6	19	method	method	NOUN
fueconorg-5778	6	20	,	,	PUNCT
fueconorg-5778	6	21	which	which	PRON
fueconorg-5778	6	22	will	will	AUX
fueconorg-5778	6	23	be	be	AUX
fueconorg-5778	6	24	accompanied	accompany	VERB
fueconorg-5778	6	25	by	by	ADP
fueconorg-5778	6	26	the	the	DET
fueconorg-5778	6	27	reference	reference	NOUN
fueconorg-5778	6	28	to	to	ADP
fueconorg-5778	6	29	some	some	PRON
fueconorg-5778	6	30	of	of	ADP
fueconorg-5778	6	31	its	its	PRON
fueconorg-5778	6	32	most	most	ADV
fueconorg-5778	6	33	obvious	obvious	ADJ
fueconorg-5778	6	34	advantages	advantage	NOUN
fueconorg-5778	6	35	and	and	CCONJ
fueconorg-5778	6	36	disadvantages	disadvantage	NOUN
fueconorg-5778	6	37	.	.	PUNCT
fueconorg-5778	7	1	key	key	ADJ
fueconorg-5778	7	2	words	word	NOUN
fueconorg-5778	7	3	:	:	PUNCT
fueconorg-5778	7	4	significant	significant	ADJ
fueconorg-5778	7	5	influence	influence	NOUN
fueconorg-5778	7	6	,	,	PUNCT
fueconorg-5778	7	7	joint	joint	ADJ
fueconorg-5778	7	8	control	control	NOUN
fueconorg-5778	7	9	,	,	PUNCT
fueconorg-5778	7	10	equity	equity	NOUN
fueconorg-5778	7	11	method	method	NOUN
fueconorg-5778	7	12	,	,	PUNCT
fueconorg-5778	7	13	consolidated	consolidated	ADJ
fueconorg-5778	7	14	financial	financial	ADJ
fueconorg-5778	7	15	statements	statement	NOUN
fueconorg-5778	7	16	,	,	PUNCT
fueconorg-5778	7	17	separate	separate	ADJ
fueconorg-5778	7	18	financial	financial	ADJ
fueconorg-5778	7	19	statement	statement	NOUN
fueconorg-5778	7	20	.	.	PUNCT
fueconorg-5778	8	1	jel	jel	PROPN
fueconorg-5778	8	2	classification	classification	NOUN
fueconorg-5778	8	3	:	:	PUNCT
fueconorg-5778	8	4	m41	m41	NOUN
fueconorg-5778	8	5	introduction	introduction	NOUN
fueconorg-5778	8	6	the	the	DET
fueconorg-5778	8	7	development	development	NOUN
fueconorg-5778	8	8	of	of	ADP
fueconorg-5778	8	9	modern	modern	ADJ
fueconorg-5778	8	10	capital	capital	NOUN
fueconorg-5778	8	11	markets	market	NOUN
fueconorg-5778	8	12	leads	lead	VERB
fueconorg-5778	8	13	to	to	ADP
fueconorg-5778	8	14	a	a	DET
fueconorg-5778	8	15	growing	grow	VERB
fueconorg-5778	8	16	number	number	NOUN
fueconorg-5778	8	17	of	of	ADP
fueconorg-5778	8	18	transactions	transaction	NOUN
fueconorg-5778	8	19	that	that	PRON
fueconorg-5778	8	20	result	result	VERB
fueconorg-5778	8	21	in	in	ADP
fueconorg-5778	8	22	significant	significant	ADJ
fueconorg-5778	8	23	equity	equity	NOUN
fueconorg-5778	8	24	investments	investment	NOUN
fueconorg-5778	8	25	in	in	ADP
fueconorg-5778	8	26	other	other	ADJ
fueconorg-5778	8	27	companies	company	NOUN
fueconorg-5778	8	28	.	.	PUNCT
fueconorg-5778	9	1	investors	investor	NOUN
fueconorg-5778	9	2	decide	decide	VERB
fueconorg-5778	9	3	to	to	PART
fueconorg-5778	9	4	make	make	VERB
fueconorg-5778	9	5	such	such	ADJ
fueconorg-5778	9	6	investments	investment	NOUN
fueconorg-5778	9	7	for	for	ADP
fueconorg-5778	9	8	various	various	ADJ
fueconorg-5778	9	9	reasons	reason	NOUN
fueconorg-5778	9	10	,	,	PUNCT
fueconorg-5778	9	11	so	so	ADV
fueconorg-5778	9	12	the	the	DET
fueconorg-5778	9	13	nature	nature	NOUN
fueconorg-5778	9	14	of	of	ADP
fueconorg-5778	9	15	relations	relation	NOUN
fueconorg-5778	9	16	established	establish	VERB
fueconorg-5778	9	17	and	and	CCONJ
fueconorg-5778	9	18	intensity	intensity	NOUN
fueconorg-5778	9	19	of	of	ADP
fueconorg-5778	9	20	control	control	NOUN
fueconorg-5778	9	21	over	over	ADP
fueconorg-5778	9	22	the	the	DET
fueconorg-5778	9	23	investees	investee	NOUN
fueconorg-5778	9	24	will	will	AUX
fueconorg-5778	9	25	be	be	AUX
fueconorg-5778	9	26	determined	determine	VERB
fueconorg-5778	9	27	not	not	PART
fueconorg-5778	9	28	only	only	ADV
fueconorg-5778	9	29	by	by	ADP
fueconorg-5778	9	30	the	the	DET
fueconorg-5778	9	31	ownership	ownership	NOUN
fueconorg-5778	9	32	level	level	NOUN
fueconorg-5778	9	33	,	,	PUNCT
fueconorg-5778	9	34	but	but	CCONJ
fueconorg-5778	9	35	also	also	ADV
fueconorg-5778	9	36	by	by	ADP
fueconorg-5778	9	37	a	a	DET
fueconorg-5778	9	38	number	number	NOUN
fueconorg-5778	9	39	of	of	ADP
fueconorg-5778	9	40	other	other	ADJ
fueconorg-5778	9	41	specific	specific	ADJ
fueconorg-5778	9	42	factors	factor	NOUN
fueconorg-5778	9	43	.	.	PUNCT
fueconorg-5778	10	1	accounting	accounting	NOUN
fueconorg-5778	10	2	treatment	treatment	NOUN
fueconorg-5778	10	3	and	and	CCONJ
fueconorg-5778	10	4	valuation	valuation	NOUN
fueconorg-5778	10	5	of	of	ADP
fueconorg-5778	10	6	these	these	DET
fueconorg-5778	10	7	investments	investment	NOUN
fueconorg-5778	10	8	will	will	AUX
fueconorg-5778	10	9	primarily	primarily	ADV
fueconorg-5778	10	10	depend	depend	VERB
fueconorg-5778	10	11	on	on	ADP
fueconorg-5778	10	12	whether	whether	SCONJ
fueconorg-5778	10	13	they	they	PRON
fueconorg-5778	10	14	have	have	AUX
fueconorg-5778	10	15	resulted	result	VERB
fueconorg-5778	10	16	in	in	ADP
fueconorg-5778	10	17	absolute	absolute	ADJ
fueconorg-5778	10	18	,	,	PUNCT
fueconorg-5778	10	19	significant	significant	ADJ
fueconorg-5778	10	20	,	,	PUNCT
fueconorg-5778	10	21	joint	joint	ADJ
fueconorg-5778	10	22	or	or	CCONJ
fueconorg-5778	10	23	common	common	ADJ
fueconorg-5778	10	24	control	control	NOUN
fueconorg-5778	10	25	over	over	ADP
fueconorg-5778	10	26	the	the	DET
fueconorg-5778	10	27	investee	investee	NOUN
fueconorg-5778	10	28	’s	’s	PART
fueconorg-5778	10	29	activities	activity	NOUN
fueconorg-5778	10	30	.	.	PUNCT
fueconorg-5778	11	1	majority	majority	NOUN
fueconorg-5778	11	2	equity	equity	NOUN
fueconorg-5778	11	3	investments	investment	NOUN
fueconorg-5778	11	4	,	,	PUNCT
fueconorg-5778	11	5	which	which	PRON
fueconorg-5778	11	6	are	be	AUX
fueconorg-5778	11	7	received	receive	VERB
fueconorg-5778	11	8	october	october	PROPN
fueconorg-5778	11	9	21	21	NUM
fueconorg-5778	11	10	,	,	PUNCT
fueconorg-5778	11	11	2019	2019	NUM
fueconorg-5778	11	12	/	/	SYM
fueconorg-5778	11	13	revised	revise	VERB
fueconorg-5778	11	14	march	march	PROPN
fueconorg-5778	11	15	02	02	NUM
fueconorg-5778	11	16	,	,	PUNCT
fueconorg-5778	11	17	2020	2020	NUM
fueconorg-5778	11	18	/accepted	/accepte	VERB
fueconorg-5778	11	19	february	february	PROPN
fueconorg-5778	11	20	11	11	NUM
fueconorg-5778	11	21	,	,	PUNCT
fueconorg-5778	11	22	2020	2020	NUM
fueconorg-5778	11	23	corresponding	correspond	VERB
fueconorg-5778	11	24	author	author	NOUN
fueconorg-5778	11	25	:	:	PUNCT
fueconorg-5778	11	26	vojislav	vojislav	PROPN
fueconorg-5778	11	27	sekerez	sekerez	PROPN
fueconorg-5778	11	28	university	university	PROPN
fueconorg-5778	11	29	of	of	ADP
fueconorg-5778	11	30	belgrade	belgrade	PROPN
fueconorg-5778	11	31	,	,	PUNCT
fueconorg-5778	11	32	faculty	faculty	NOUN
fueconorg-5778	11	33	of	of	ADP
fueconorg-5778	11	34	economics	economic	NOUN
fueconorg-5778	11	35	,	,	PUNCT
fueconorg-5778	11	36	kamenička	kamenička	NOUN
fueconorg-5778	11	37	6	6	NUM
fueconorg-5778	11	38	,	,	PUNCT
fueconorg-5778	11	39	11000	11000	NUM
fueconorg-5778	11	40	belgrade	belgrade	NOUN
fueconorg-5778	11	41	,	,	PUNCT
fueconorg-5778	11	42	serbia	serbia	PROPN
fueconorg-5778	11	43	e	e	NOUN
fueconorg-5778	11	44	-	-	NOUN
fueconorg-5778	11	45	mail	mail	NOUN
fueconorg-5778	11	46	:	:	PUNCT
fueconorg-5778	11	47	vsekerez@ekof.bg.ac.rs	vsekerez@ekof.bg.ac.rs	NUM
fueconorg-5778	11	48	174	174	NUM
fueconorg-5778	11	49	v.	v.	ADP
fueconorg-5778	11	50	sekerez	sekerez	PROPN
fueconorg-5778	11	51	followed	follow	VERB
fueconorg-5778	11	52	by	by	ADP
fueconorg-5778	11	53	the	the	DET
fueconorg-5778	11	54	control	control	NOUN
fueconorg-5778	11	55	over	over	ADP
fueconorg-5778	11	56	the	the	DET
fueconorg-5778	11	57	subsidiaries	subsidiary	NOUN
fueconorg-5778	11	58	,	,	PUNCT
fueconorg-5778	11	59	need	need	VERB
fueconorg-5778	11	60	to	to	PART
fueconorg-5778	11	61	be	be	AUX
fueconorg-5778	11	62	consolidated	consolidate	VERB
fueconorg-5778	11	63	with	with	ADP
fueconorg-5778	11	64	the	the	DET
fueconorg-5778	11	65	use	use	NOUN
fueconorg-5778	11	66	of	of	ADP
fueconorg-5778	11	67	the	the	DET
fueconorg-5778	11	68	acquisition	acquisition	NOUN
fueconorg-5778	11	69	method.on	method.on	NOUN
fueconorg-5778	11	70	the	the	DET
fueconorg-5778	11	71	other	other	ADJ
fueconorg-5778	11	72	hand	hand	NOUN
fueconorg-5778	11	73	,	,	PUNCT
fueconorg-5778	11	74	the	the	DET
fueconorg-5778	11	75	equity	equity	NOUN
fueconorg-5778	11	76	method	method	NOUN
fueconorg-5778	11	77	needs	need	VERB
fueconorg-5778	11	78	to	to	PART
fueconorg-5778	11	79	be	be	AUX
fueconorg-5778	11	80	used	use	VERB
fueconorg-5778	11	81	to	to	PART
fueconorg-5778	11	82	account	account	VERB
fueconorg-5778	11	83	for	for	ADP
fueconorg-5778	11	84	investments	investment	NOUN
fueconorg-5778	11	85	in	in	ADP
fueconorg-5778	11	86	the	the	DET
fueconorg-5778	11	87	associates	associate	NOUN
fueconorg-5778	11	88	and	and	CCONJ
fueconorg-5778	11	89	joint	joint	ADJ
fueconorg-5778	11	90	ventures	venture	NOUN
fueconorg-5778	11	91	,	,	PUNCT
fueconorg-5778	11	92	which	which	PRON
fueconorg-5778	11	93	are	be	AUX
fueconorg-5778	11	94	accompanied	accompany	VERB
fueconorg-5778	11	95	by	by	ADP
fueconorg-5778	11	96	the	the	DET
fueconorg-5778	11	97	investor	investor	NOUN
fueconorg-5778	11	98	’s	’s	PART
fueconorg-5778	11	99	significant	significant	ADJ
fueconorg-5778	11	100	influence	influence	NOUN
fueconorg-5778	11	101	or	or	CCONJ
fueconorg-5778	11	102	joint	joint	ADJ
fueconorg-5778	11	103	control	control	NOUN
fueconorg-5778	11	104	.	.	PUNCT
fueconorg-5778	12	1	finally	finally	ADV
fueconorg-5778	12	2	,	,	PUNCT
fueconorg-5778	12	3	minority	minority	NOUN
fueconorg-5778	12	4	equity	equity	NOUN
fueconorg-5778	12	5	investments	investment	NOUN
fueconorg-5778	12	6	that	that	PRON
fueconorg-5778	12	7	are	be	AUX
fueconorg-5778	12	8	not	not	PART
fueconorg-5778	12	9	followed	follow	VERB
fueconorg-5778	12	10	by	by	ADP
fueconorg-5778	12	11	significant	significant	ADJ
fueconorg-5778	12	12	influence	influence	NOUN
fueconorg-5778	12	13	of	of	ADP
fueconorg-5778	12	14	the	the	DET
fueconorg-5778	12	15	investor	investor	NOUN
fueconorg-5778	12	16	(	(	PUNCT
fueconorg-5778	12	17	ownership	ownership	NOUN
fueconorg-5778	12	18	interest	interest	NOUN
fueconorg-5778	12	19	is	be	AUX
fueconorg-5778	12	20	usually	usually	ADV
fueconorg-5778	12	21	between	between	ADP
fueconorg-5778	12	22	10	10	NUM
fueconorg-5778	12	23	%	%	NOUN
fueconorg-5778	12	24	and	and	CCONJ
fueconorg-5778	12	25	20	20	NUM
fueconorg-5778	12	26	%	%	NOUN
fueconorg-5778	12	27	)	)	PUNCT
fueconorg-5778	12	28	,	,	PUNCT
fueconorg-5778	12	29	should	should	AUX
fueconorg-5778	12	30	be	be	AUX
fueconorg-5778	12	31	valued	value	VERB
fueconorg-5778	12	32	in	in	ADP
fueconorg-5778	12	33	accordance	accordance	NOUN
fueconorg-5778	12	34	with	with	ADP
fueconorg-5778	12	35	ifrs	ifrs	PROPN
fueconorg-5778	12	36	9	9	NUM
fueconorg-5778	12	37	–	–	PUNCT
fueconorg-5778	12	38	financial	financial	ADJ
fueconorg-5778	12	39	instruments	instrument	NOUN
fueconorg-5778	12	40	.	.	PUNCT
fueconorg-5778	13	1	therefore	therefore	ADV
fueconorg-5778	13	2	,	,	PUNCT
fueconorg-5778	13	3	different	different	ADJ
fueconorg-5778	13	4	levels	level	NOUN
fueconorg-5778	13	5	of	of	ADP
fueconorg-5778	13	6	control	control	NOUN
fueconorg-5778	13	7	and	and	CCONJ
fueconorg-5778	13	8	different	different	ADJ
fueconorg-5778	13	9	consequential	consequential	ADJ
fueconorg-5778	13	10	relations	relation	NOUN
fueconorg-5778	13	11	between	between	ADP
fueconorg-5778	13	12	the	the	DET
fueconorg-5778	13	13	investor	investor	NOUN
fueconorg-5778	13	14	and	and	CCONJ
fueconorg-5778	13	15	investees	investee	NOUN
fueconorg-5778	13	16	require	require	VERB
fueconorg-5778	13	17	a	a	DET
fueconorg-5778	13	18	different	different	ADJ
fueconorg-5778	13	19	ways	way	NOUN
fueconorg-5778	13	20	of	of	ADP
fueconorg-5778	13	21	accounting	account	VERB
fueconorg-5778	13	22	for	for	ADP
fueconorg-5778	13	23	investment	investment	NOUN
fueconorg-5778	13	24	.	.	PUNCT
fueconorg-5778	14	1	the	the	DET
fueconorg-5778	14	2	fact	fact	NOUN
fueconorg-5778	14	3	that	that	SCONJ
fueconorg-5778	14	4	the	the	DET
fueconorg-5778	14	5	equity	equity	NOUN
fueconorg-5778	14	6	method	method	NOUN
fueconorg-5778	14	7	is	be	AUX
fueconorg-5778	14	8	widely	widely	ADV
fueconorg-5778	14	9	used	use	VERB
fueconorg-5778	14	10	in	in	ADP
fueconorg-5778	14	11	practice	practice	NOUN
fueconorg-5778	14	12	,	,	PUNCT
fueconorg-5778	14	13	which	which	PRON
fueconorg-5778	14	14	is	be	AUX
fueconorg-5778	14	15	accompanied	accompany	VERB
fueconorg-5778	14	16	by	by	ADP
fueconorg-5778	14	17	a	a	DET
fueconorg-5778	14	18	specific	specific	ADJ
fueconorg-5778	14	19	treatment	treatment	NOUN
fueconorg-5778	14	20	of	of	ADP
fueconorg-5778	14	21	certain	certain	ADJ
fueconorg-5778	14	22	business	business	NOUN
fueconorg-5778	14	23	transactions	transaction	NOUN
fueconorg-5778	14	24	during	during	ADP
fueconorg-5778	14	25	the	the	DET
fueconorg-5778	14	26	valuation	valuation	NOUN
fueconorg-5778	14	27	of	of	ADP
fueconorg-5778	14	28	investments	investment	NOUN
fueconorg-5778	14	29	,	,	PUNCT
fueconorg-5778	14	30	imposes	impose	VERB
fueconorg-5778	14	31	the	the	DET
fueconorg-5778	14	32	need	need	NOUN
fueconorg-5778	14	33	for	for	ADP
fueconorg-5778	14	34	a	a	DET
fueconorg-5778	14	35	detailed	detailed	ADJ
fueconorg-5778	14	36	analysis	analysis	NOUN
fueconorg-5778	14	37	of	of	ADP
fueconorg-5778	14	38	its	its	PRON
fueconorg-5778	14	39	features	feature	NOUN
fueconorg-5778	14	40	and	and	CCONJ
fueconorg-5778	14	41	informational	informational	ADJ
fueconorg-5778	14	42	scopes	scope	NOUN
fueconorg-5778	14	43	.	.	PUNCT
fueconorg-5778	15	1	research	research	NOUN
fueconorg-5778	15	2	in	in	ADP
fueconorg-5778	15	3	this	this	DET
fueconorg-5778	15	4	paper	paper	NOUN
fueconorg-5778	15	5	will	will	AUX
fueconorg-5778	15	6	be	be	AUX
fueconorg-5778	15	7	focused	focus	VERB
fueconorg-5778	15	8	on	on	ADP
fueconorg-5778	15	9	the	the	DET
fueconorg-5778	15	10	basic	basic	ADJ
fueconorg-5778	15	11	characteristics	characteristic	NOUN
fueconorg-5778	15	12	and	and	CCONJ
fueconorg-5778	15	13	the	the	DET
fueconorg-5778	15	14	way	way	NOUN
fueconorg-5778	15	15	of	of	ADP
fueconorg-5778	15	16	functioning	function	VERB
fueconorg-5778	15	17	of	of	ADP
fueconorg-5778	15	18	the	the	DET
fueconorg-5778	15	19	equity	equity	NOUN
fueconorg-5778	15	20	method	method	NOUN
fueconorg-5778	15	21	,	,	PUNCT
fueconorg-5778	15	22	with	with	ADP
fueconorg-5778	15	23	special	special	ADJ
fueconorg-5778	15	24	reference	reference	NOUN
fueconorg-5778	15	25	to	to	ADP
fueconorg-5778	15	26	the	the	DET
fueconorg-5778	15	27	comparative	comparative	ADJ
fueconorg-5778	15	28	analysis	analysis	NOUN
fueconorg-5778	15	29	of	of	ADP
fueconorg-5778	15	30	differences	difference	NOUN
fueconorg-5778	15	31	in	in	ADP
fueconorg-5778	15	32	accounting	accounting	NOUN
fueconorg-5778	15	33	treatment	treatment	NOUN
fueconorg-5778	15	34	of	of	ADP
fueconorg-5778	15	35	the	the	DET
fueconorg-5778	15	36	most	most	ADV
fueconorg-5778	15	37	important	important	ADJ
fueconorg-5778	15	38	aspects	aspect	NOUN
fueconorg-5778	15	39	of	of	ADP
fueconorg-5778	15	40	investments	investment	NOUN
fueconorg-5778	15	41	’	'	PUNCT
fueconorg-5778	15	42	valuation	valuation	NOUN
fueconorg-5778	15	43	,	,	PUNCT
fueconorg-5778	15	44	those	those	PRON
fueconorg-5778	15	45	occurring	occur	VERB
fueconorg-5778	15	46	from	from	ADP
fueconorg-5778	15	47	the	the	DET
fueconorg-5778	15	48	application	application	NOUN
fueconorg-5778	15	49	of	of	ADP
fueconorg-5778	15	50	equity	equity	NOUN
fueconorg-5778	15	51	method	method	NOUN
fueconorg-5778	15	52	and	and	CCONJ
fueconorg-5778	15	53	acquisition	acquisition	NOUN
fueconorg-5778	15	54	method	method	NOUN
fueconorg-5778	15	55	.	.	PUNCT
fueconorg-5778	16	1	since	since	SCONJ
fueconorg-5778	16	2	the	the	DET
fueconorg-5778	16	3	percentage	percentage	NOUN
fueconorg-5778	16	4	of	of	ADP
fueconorg-5778	16	5	ownership	ownership	NOUN
fueconorg-5778	16	6	interest	interest	NOUN
fueconorg-5778	16	7	(	(	PUNCT
fueconorg-5778	16	8	as	as	ADP
fueconorg-5778	16	9	a	a	DET
fueconorg-5778	16	10	financial	financial	ADJ
fueconorg-5778	16	11	criterion	criterion	NOUN
fueconorg-5778	16	12	)	)	PUNCT
fueconorg-5778	16	13	serves	serve	VERB
fueconorg-5778	16	14	only	only	ADV
fueconorg-5778	16	15	as	as	ADP
fueconorg-5778	16	16	a	a	DET
fueconorg-5778	16	17	starting	starting	NOUN
fueconorg-5778	16	18	point	point	NOUN
fueconorg-5778	16	19	for	for	ADP
fueconorg-5778	16	20	determining	determine	VERB
fueconorg-5778	16	21	whether	whether	SCONJ
fueconorg-5778	16	22	there	there	PRON
fueconorg-5778	16	23	is	be	VERB
fueconorg-5778	16	24	a	a	DET
fueconorg-5778	16	25	significant	significant	ADJ
fueconorg-5778	16	26	influence	influence	NOUN
fueconorg-5778	16	27	or	or	CCONJ
fueconorg-5778	16	28	joint	joint	ADJ
fueconorg-5778	16	29	control	control	NOUN
fueconorg-5778	16	30	of	of	ADP
fueconorg-5778	16	31	the	the	DET
fueconorg-5778	16	32	investor	investor	NOUN
fueconorg-5778	16	33	,	,	PUNCT
fueconorg-5778	16	34	in	in	ADP
fueconorg-5778	16	35	this	this	DET
fueconorg-5778	16	36	article	article	NOUN
fueconorg-5778	16	37	a	a	DET
fueconorg-5778	16	38	detailed	detailed	ADJ
fueconorg-5778	16	39	analysis	analysis	NOUN
fueconorg-5778	16	40	of	of	ADP
fueconorg-5778	16	41	the	the	DET
fueconorg-5778	16	42	key	key	ADJ
fueconorg-5778	16	43	prerequisites	prerequisite	NOUN
fueconorg-5778	16	44	for	for	ADP
fueconorg-5778	16	45	the	the	DET
fueconorg-5778	16	46	implementation	implementation	NOUN
fueconorg-5778	16	47	of	of	ADP
fueconorg-5778	16	48	the	the	DET
fueconorg-5778	16	49	equity	equity	NOUN
fueconorg-5778	16	50	method	method	NOUN
fueconorg-5778	16	51	will	will	AUX
fueconorg-5778	16	52	be	be	AUX
fueconorg-5778	16	53	made	make	VERB
fueconorg-5778	16	54	.	.	PUNCT
fueconorg-5778	17	1	also	also	ADV
fueconorg-5778	17	2	,	,	PUNCT
fueconorg-5778	17	3	a	a	DET
fueconorg-5778	17	4	reference	reference	NOUN
fueconorg-5778	17	5	will	will	AUX
fueconorg-5778	17	6	be	be	AUX
fueconorg-5778	17	7	made	make	VERB
fueconorg-5778	17	8	to	to	ADP
fueconorg-5778	17	9	a	a	DET
fueconorg-5778	17	10	significant	significant	ADJ
fueconorg-5778	17	11	expansion	expansion	NOUN
fueconorg-5778	17	12	of	of	ADP
fueconorg-5778	17	13	the	the	DET
fueconorg-5778	17	14	area	area	NOUN
fueconorg-5778	17	15	of	of	ADP
fueconorg-5778	17	16	application	application	NOUN
fueconorg-5778	17	17	of	of	ADP
fueconorg-5778	17	18	the	the	DET
fueconorg-5778	17	19	equity	equity	NOUN
fueconorg-5778	17	20	method	method	NOUN
fueconorg-5778	17	21	,	,	PUNCT
fueconorg-5778	17	22	which	which	PRON
fueconorg-5778	17	23	occurred	occur	VERB
fueconorg-5778	17	24	in	in	ADP
fueconorg-5778	17	25	the	the	DET
fueconorg-5778	17	26	last	last	ADJ
fueconorg-5778	17	27	few	few	ADJ
fueconorg-5778	17	28	years	year	NOUN
fueconorg-5778	17	29	due	due	ADP
fueconorg-5778	17	30	to	to	ADP
fueconorg-5778	17	31	changes	change	NOUN
fueconorg-5778	17	32	in	in	ADP
fueconorg-5778	17	33	professional	professional	ADJ
fueconorg-5778	17	34	regulation	regulation	NOUN
fueconorg-5778	17	35	.	.	PUNCT
fueconorg-5778	18	1	finally	finally	ADV
fueconorg-5778	18	2	,	,	PUNCT
fueconorg-5778	18	3	at	at	ADP
fueconorg-5778	18	4	the	the	DET
fueconorg-5778	18	5	end	end	NOUN
fueconorg-5778	18	6	of	of	ADP
fueconorg-5778	18	7	the	the	DET
fueconorg-5778	18	8	paper	paper	NOUN
fueconorg-5778	18	9	,	,	PUNCT
fueconorg-5778	18	10	some	some	PRON
fueconorg-5778	18	11	of	of	ADP
fueconorg-5778	18	12	the	the	DET
fueconorg-5778	18	13	most	most	ADV
fueconorg-5778	18	14	significant	significant	ADJ
fueconorg-5778	18	15	weaknesses	weakness	NOUN
fueconorg-5778	18	16	and	and	CCONJ
fueconorg-5778	18	17	shortcomings	shortcoming	NOUN
fueconorg-5778	18	18	of	of	ADP
fueconorg-5778	18	19	the	the	DET
fueconorg-5778	18	20	equity	equity	NOUN
fueconorg-5778	18	21	method	method	NOUN
fueconorg-5778	18	22	that	that	PRON
fueconorg-5778	18	23	have	have	AUX
fueconorg-5778	18	24	been	be	AUX
fueconorg-5778	18	25	noticed	notice	VERB
fueconorg-5778	18	26	in	in	ADP
fueconorg-5778	18	27	practice	practice	NOUN
fueconorg-5778	18	28	during	during	ADP
fueconorg-5778	18	29	its	its	PRON
fueconorg-5778	18	30	application	application	NOUN
fueconorg-5778	18	31	will	will	AUX
fueconorg-5778	18	32	be	be	AUX
fueconorg-5778	18	33	presented	present	VERB
fueconorg-5778	18	34	.	.	PUNCT
fueconorg-5778	19	1	1	1	X
fueconorg-5778	19	2	.	.	X
fueconorg-5778	19	3	prerequisites	prerequisite	NOUN
fueconorg-5778	19	4	for	for	ADP
fueconorg-5778	19	5	the	the	DET
fueconorg-5778	19	6	application	application	NOUN
fueconorg-5778	19	7	of	of	ADP
fueconorg-5778	19	8	the	the	DET
fueconorg-5778	19	9	equity	equity	NOUN
fueconorg-5778	19	10	method	method	NOUN
fueconorg-5778	19	11	the	the	DET
fueconorg-5778	19	12	equity	equity	NOUN
fueconorg-5778	19	13	investments	investment	NOUN
fueconorg-5778	19	14	in	in	ADP
fueconorg-5778	19	15	other	other	ADJ
fueconorg-5778	19	16	companies	company	NOUN
fueconorg-5778	19	17	can	can	AUX
fueconorg-5778	19	18	be	be	AUX
fueconorg-5778	19	19	made	make	VERB
fueconorg-5778	19	20	with	with	ADP
fueconorg-5778	19	21	different	different	ADJ
fueconorg-5778	19	22	motives	motive	NOUN
fueconorg-5778	19	23	and	and	CCONJ
fueconorg-5778	19	24	in	in	ADP
fueconorg-5778	19	25	a	a	DET
fueconorg-5778	19	26	wide	wide	ADJ
fueconorg-5778	19	27	range	range	NOUN
fueconorg-5778	19	28	of	of	ADP
fueconorg-5778	19	29	percentage	percentage	NOUN
fueconorg-5778	19	30	share	share	NOUN
fueconorg-5778	19	31	in	in	ADP
fueconorg-5778	19	32	equity	equity	NOUN
fueconorg-5778	19	33	of	of	ADP
fueconorg-5778	19	34	investees	investee	NOUN
fueconorg-5778	19	35	.	.	PUNCT
fueconorg-5778	20	1	from	from	ADP
fueconorg-5778	20	2	a	a	DET
fueconorg-5778	20	3	financial	financial	ADJ
fueconorg-5778	20	4	reporting	reporting	NOUN
fueconorg-5778	20	5	angle	angle	NOUN
fueconorg-5778	20	6	,	,	PUNCT
fueconorg-5778	20	7	its	its	PRON
fueconorg-5778	20	8	percentage	percentage	NOUN
fueconorg-5778	20	9	share	share	NOUN
fueconorg-5778	20	10	represents	represent	VERB
fueconorg-5778	20	11	only	only	ADV
fueconorg-5778	20	12	a	a	DET
fueconorg-5778	20	13	starting	starting	NOUN
fueconorg-5778	20	14	point	point	NOUN
fueconorg-5778	20	15	for	for	ADP
fueconorg-5778	20	16	determining	determine	VERB
fueconorg-5778	20	17	the	the	DET
fueconorg-5778	20	18	nature	nature	NOUN
fueconorg-5778	20	19	of	of	ADP
fueconorg-5778	20	20	investment	investment	NOUN
fueconorg-5778	20	21	and	and	CCONJ
fueconorg-5778	20	22	appropriate	appropriate	ADJ
fueconorg-5778	20	23	accounting	accounting	NOUN
fueconorg-5778	20	24	method	method	NOUN
fueconorg-5778	20	25	for	for	ADP
fueconorg-5778	20	26	their	their	PRON
fueconorg-5778	20	27	valuation	valuation	NOUN
fueconorg-5778	20	28	.	.	PUNCT
fueconorg-5778	21	1	this	this	PRON
fueconorg-5778	21	2	means	mean	VERB
fueconorg-5778	21	3	that	that	SCONJ
fueconorg-5778	21	4	it	it	PRON
fueconorg-5778	21	5	is	be	AUX
fueconorg-5778	21	6	necessary	necessary	ADJ
fueconorg-5778	21	7	to	to	PART
fueconorg-5778	21	8	take	take	VERB
fueconorg-5778	21	9	a	a	DET
fueconorg-5778	21	10	broader	broad	ADJ
fueconorg-5778	21	11	approach	approach	NOUN
fueconorg-5778	21	12	when	when	SCONJ
fueconorg-5778	21	13	determining	determine	VERB
fueconorg-5778	21	14	the	the	DET
fueconorg-5778	21	15	nature	nature	NOUN
fueconorg-5778	21	16	of	of	ADP
fueconorg-5778	21	17	the	the	DET
fueconorg-5778	21	18	relationship	relationship	NOUN
fueconorg-5778	21	19	between	between	ADP
fueconorg-5778	21	20	investor	investor	NOUN
fueconorg-5778	21	21	and	and	CCONJ
fueconorg-5778	21	22	investee	investee	NOUN
fueconorg-5778	21	23	,	,	PUNCT
fueconorg-5778	21	24	in	in	ADP
fueconorg-5778	21	25	order	order	NOUN
fueconorg-5778	21	26	to	to	PART
fueconorg-5778	21	27	supplement	supplement	VERB
fueconorg-5778	21	28	the	the	DET
fueconorg-5778	21	29	initial	initial	ADJ
fueconorg-5778	21	30	information	information	NOUN
fueconorg-5778	21	31	on	on	ADP
fueconorg-5778	21	32	the	the	DET
fueconorg-5778	21	33	percentage	percentage	NOUN
fueconorg-5778	21	34	of	of	ADP
fueconorg-5778	21	35	ownership	ownership	NOUN
fueconorg-5778	21	36	interest	interest	NOUN
fueconorg-5778	21	37	with	with	ADP
fueconorg-5778	21	38	a	a	DET
fueconorg-5778	21	39	clear	clear	ADJ
fueconorg-5778	21	40	insight	insight	NOUN
fueconorg-5778	21	41	in	in	ADP
fueconorg-5778	21	42	the	the	DET
fueconorg-5778	21	43	intensity	intensity	NOUN
fueconorg-5778	21	44	of	of	ADP
fueconorg-5778	21	45	control	control	NOUN
fueconorg-5778	21	46	that	that	PRON
fueconorg-5778	21	47	is	be	AUX
fueconorg-5778	21	48	actually	actually	ADV
fueconorg-5778	21	49	achieved	achieve	VERB
fueconorg-5778	21	50	.	.	PUNCT
fueconorg-5778	22	1	the	the	DET
fueconorg-5778	22	2	point	point	NOUN
fueconorg-5778	22	3	is	be	AUX
fueconorg-5778	22	4	that	that	SCONJ
fueconorg-5778	22	5	the	the	DET
fueconorg-5778	22	6	intensity	intensity	NOUN
fueconorg-5778	22	7	of	of	ADP
fueconorg-5778	22	8	control	control	NOUN
fueconorg-5778	22	9	(	(	PUNCT
fueconorg-5778	22	10	significant	significant	ADJ
fueconorg-5778	22	11	or	or	CCONJ
fueconorg-5778	22	12	absolute	absolute	ADJ
fueconorg-5778	22	13	)	)	PUNCT
fueconorg-5778	22	14	and	and	CCONJ
fueconorg-5778	22	15	the	the	DET
fueconorg-5778	22	16	resulting	result	VERB
fueconorg-5778	22	17	investor	investor	NOUN
fueconorg-5778	22	18	-	-	PUNCT
fueconorg-5778	22	19	investee	investee	NOUN
fueconorg-5778	22	20	relationship	relationship	NOUN
fueconorg-5778	22	21	will	will	AUX
fueconorg-5778	22	22	crucially	crucially	ADV
fueconorg-5778	22	23	determine	determine	VERB
fueconorg-5778	22	24	further	further	ADJ
fueconorg-5778	22	25	accounting	accounting	NOUN
fueconorg-5778	22	26	treatment	treatment	NOUN
fueconorg-5778	22	27	and	and	CCONJ
fueconorg-5778	22	28	the	the	DET
fueconorg-5778	22	29	way	way	NOUN
fueconorg-5778	22	30	of	of	ADP
fueconorg-5778	22	31	investment	investment	NOUN
fueconorg-5778	22	32	’s	’s	PART
fueconorg-5778	22	33	valuation	valuation	NOUN
fueconorg-5778	22	34	.	.	PUNCT
fueconorg-5778	23	1	in	in	ADP
fueconorg-5778	23	2	that	that	DET
fueconorg-5778	23	3	sense	sense	NOUN
fueconorg-5778	23	4	,	,	PUNCT
fueconorg-5778	23	5	a	a	DET
fueconorg-5778	23	6	framework	framework	NOUN
fueconorg-5778	23	7	for	for	ADP
fueconorg-5778	23	8	ranking	rank	VERB
fueconorg-5778	23	9	equity	equity	NOUN
fueconorg-5778	23	10	investments	investment	NOUN
fueconorg-5778	23	11	according	accord	VERB
fueconorg-5778	23	12	to	to	ADP
fueconorg-5778	23	13	the	the	DET
fueconorg-5778	23	14	percentage	percentage	NOUN
fueconorg-5778	23	15	share	share	NOUN
fueconorg-5778	23	16	has	have	AUX
fueconorg-5778	23	17	been	be	AUX
fueconorg-5778	23	18	established	establish	VERB
fueconorg-5778	23	19	in	in	ADP
fueconorg-5778	23	20	accounting	accounting	NOUN
fueconorg-5778	23	21	regulations	regulation	NOUN
fueconorg-5778	23	22	and	and	CCONJ
fueconorg-5778	23	23	practice	practice	NOUN
fueconorg-5778	23	24	,	,	PUNCT
fueconorg-5778	23	25	which	which	PRON
fueconorg-5778	23	26	should	should	AUX
fueconorg-5778	23	27	provide	provide	VERB
fueconorg-5778	23	28	a	a	DET
fueconorg-5778	23	29	starting	starting	NOUN
fueconorg-5778	23	30	point	point	NOUN
fueconorg-5778	23	31	for	for	ADP
fueconorg-5778	23	32	determining	determine	VERB
fueconorg-5778	23	33	the	the	DET
fueconorg-5778	23	34	degree	degree	NOUN
fueconorg-5778	23	35	of	of	ADP
fueconorg-5778	23	36	control	control	NOUN
fueconorg-5778	23	37	over	over	ADP
fueconorg-5778	23	38	the	the	DET
fueconorg-5778	23	39	investees	investee	NOUN
fueconorg-5778	23	40	.	.	PUNCT
fueconorg-5778	24	1	according	accord	VERB
fueconorg-5778	24	2	to	to	ADP
fueconorg-5778	24	3	the	the	DET
fueconorg-5778	24	4	financial	financial	ADJ
fueconorg-5778	24	5	criterion	criterion	NOUN
fueconorg-5778	24	6	shown	show	VERB
fueconorg-5778	24	7	in	in	ADP
fueconorg-5778	24	8	table	table	NOUN
fueconorg-5778	24	9	1	1	NUM
fueconorg-5778	24	10	,	,	PUNCT
fueconorg-5778	24	11	investments	investment	NOUN
fueconorg-5778	24	12	in	in	ADP
fueconorg-5778	24	13	range	range	NOUN
fueconorg-5778	24	14	from	from	ADP
fueconorg-5778	24	15	20	20	NUM
fueconorg-5778	24	16	to	to	PART
fueconorg-5778	24	17	50	50	NUM
fueconorg-5778	24	18	%	%	NOUN
fueconorg-5778	24	19	of	of	ADP
fueconorg-5778	24	20	voting	voting	NOUN
fueconorg-5778	24	21	rights	right	NOUN
fueconorg-5778	24	22	are	be	AUX
fueconorg-5778	24	23	considered	consider	VERB
fueconorg-5778	24	24	as	as	ADP
fueconorg-5778	24	25	significant	significant	ADJ
fueconorg-5778	24	26	ownership	ownership	NOUN
fueconorg-5778	24	27	interests	interest	NOUN
fueconorg-5778	24	28	and	and	CCONJ
fueconorg-5778	24	29	they	they	PRON
fueconorg-5778	24	30	are	be	AUX
fueconorg-5778	24	31	the	the	DET
fueconorg-5778	24	32	initial	initial	ADJ
fueconorg-5778	24	33	basis	basis	NOUN
fueconorg-5778	24	34	for	for	ADP
fueconorg-5778	24	35	applying	apply	VERB
fueconorg-5778	24	36	the	the	DET
fueconorg-5778	24	37	equity	equity	NOUN
fueconorg-5778	24	38	method	method	NOUN
fueconorg-5778	24	39	,	,	PUNCT
fueconorg-5778	24	40	but	but	CCONJ
fueconorg-5778	24	41	under	under	ADP
fueconorg-5778	24	42	the	the	DET
fueconorg-5778	24	43	condition	condition	NOUN
fueconorg-5778	24	44	that	that	SCONJ
fueconorg-5778	24	45	they	they	PRON
fueconorg-5778	24	46	allow	allow	VERB
fueconorg-5778	24	47	significant	significant	ADJ
fueconorg-5778	24	48	influence	influence	NOUN
fueconorg-5778	24	49	over	over	ADP
fueconorg-5778	24	50	the	the	DET
fueconorg-5778	24	51	associate	associate	ADJ
fueconorg-5778	24	52	or	or	CCONJ
fueconorg-5778	24	53	joint	joint	ADJ
fueconorg-5778	24	54	control	control	NOUN
fueconorg-5778	24	55	over	over	ADP
fueconorg-5778	24	56	the	the	DET
fueconorg-5778	24	57	joint	joint	ADJ
fueconorg-5778	24	58	venture	venture	NOUN
fueconorg-5778	24	59	.	.	PUNCT
fueconorg-5778	25	1	starting	start	VERB
fueconorg-5778	25	2	with	with	ADP
fueconorg-5778	25	3	the	the	DET
fueconorg-5778	25	4	assumption	assumption	NOUN
fueconorg-5778	25	5	that	that	SCONJ
fueconorg-5778	25	6	significant	significant	ADJ
fueconorg-5778	25	7	equity	equity	NOUN
fueconorg-5778	25	8	investment	investment	NOUN
fueconorg-5778	25	9	in	in	ADP
fueconorg-5778	25	10	most	most	ADJ
fueconorg-5778	25	11	cases	case	NOUN
fueconorg-5778	25	12	should	should	AUX
fueconorg-5778	25	13	allow	allow	VERB
fueconorg-5778	25	14	the	the	DET
fueconorg-5778	25	15	significant	significant	ADJ
fueconorg-5778	25	16	control	control	NOUN
fueconorg-5778	25	17	for	for	ADP
fueconorg-5778	25	18	investor	investor	NOUN
fueconorg-5778	25	19	,	,	PUNCT
fueconorg-5778	25	20	ias	ias	PROPN
fueconorg-5778	25	21	28	28	NUM
fueconorg-5778	25	22	investments	investment	NOUN
fueconorg-5778	25	23	in	in	ADP
fueconorg-5778	25	24	associates	associate	NOUN
fueconorg-5778	25	25	and	and	CCONJ
fueconorg-5778	25	26	joint	joint	ADJ
fueconorg-5778	25	27	ventures	venture	NOUN
fueconorg-5778	25	28	in	in	ADP
fueconorg-5778	25	29	informational	informational	ADJ
fueconorg-5778	25	30	scopes	scope	NOUN
fueconorg-5778	25	31	and	and	CCONJ
fueconorg-5778	25	32	area	area	NOUN
fueconorg-5778	25	33	of	of	ADP
fueconorg-5778	25	34	application	application	NOUN
fueconorg-5778	25	35	of	of	ADP
fueconorg-5778	25	36	the	the	DET
fueconorg-5778	25	37	equity	equity	NOUN
fueconorg-5778	25	38	method	method	NOUN
fueconorg-5778	25	39	175	175	NUM
fueconorg-5778	25	40	paragrapf	paragrapf	NOUN
fueconorg-5778	25	41	16	16	NUM
fueconorg-5778	25	42	additionally	additionally	ADV
fueconorg-5778	25	43	emphasizes	emphasize	VERB
fueconorg-5778	25	44	that	that	SCONJ
fueconorg-5778	25	45	exercising	exercise	VERB
fueconorg-5778	25	46	significant	significant	ADJ
fueconorg-5778	25	47	influence	influence	NOUN
fueconorg-5778	25	48	or	or	CCONJ
fueconorg-5778	25	49	having	have	VERB
fueconorg-5778	25	50	joint	joint	ADJ
fueconorg-5778	25	51	control	control	NOUN
fueconorg-5778	25	52	is	be	AUX
fueconorg-5778	25	53	the	the	DET
fueconorg-5778	25	54	primary	primary	ADJ
fueconorg-5778	25	55	criterion	criterion	NOUN
fueconorg-5778	25	56	to	to	PART
fueconorg-5778	25	57	be	be	AUX
fueconorg-5778	25	58	fulfilled	fulfil	VERB
fueconorg-5778	25	59	in	in	ADP
fueconorg-5778	25	60	order	order	NOUN
fueconorg-5778	25	61	to	to	PART
fueconorg-5778	25	62	apply	apply	VERB
fueconorg-5778	25	63	the	the	DET
fueconorg-5778	25	64	equity	equity	NOUN
fueconorg-5778	25	65	method	method	NOUN
fueconorg-5778	25	66	.	.	PUNCT
fueconorg-5778	26	1	this	this	PRON
fueconorg-5778	26	2	means	mean	VERB
fueconorg-5778	26	3	that	that	SCONJ
fueconorg-5778	26	4	the	the	DET
fueconorg-5778	26	5	significant	significant	ADJ
fueconorg-5778	26	6	equity	equity	NOUN
fueconorg-5778	26	7	investment	investment	NOUN
fueconorg-5778	26	8	is	be	AUX
fueconorg-5778	26	9	only	only	ADV
fueconorg-5778	26	10	the	the	DET
fueconorg-5778	26	11	starting	starting	NOUN
fueconorg-5778	26	12	point	point	NOUN
fueconorg-5778	26	13	for	for	ADP
fueconorg-5778	26	14	exercising	exercise	VERB
fueconorg-5778	26	15	significant	significant	ADJ
fueconorg-5778	26	16	influence	influence	NOUN
fueconorg-5778	26	17	,	,	PUNCT
fueconorg-5778	26	18	because	because	SCONJ
fueconorg-5778	26	19	it	it	PRON
fueconorg-5778	26	20	,	,	PUNCT
fueconorg-5778	26	21	by	by	ADP
fueconorg-5778	26	22	itself	itself	PRON
fueconorg-5778	26	23	,	,	PUNCT
fueconorg-5778	26	24	is	be	AUX
fueconorg-5778	26	25	not	not	PART
fueconorg-5778	26	26	enough	enough	ADJ
fueconorg-5778	26	27	since	since	SCONJ
fueconorg-5778	26	28	the	the	DET
fueconorg-5778	26	29	investor	investor	NOUN
fueconorg-5778	26	30	must	must	AUX
fueconorg-5778	26	31	demonstrate	demonstrate	VERB
fueconorg-5778	26	32	this	this	DET
fueconorg-5778	26	33	possibility	possibility	NOUN
fueconorg-5778	26	34	in	in	ADP
fueconorg-5778	26	35	practice	practice	NOUN
fueconorg-5778	26	36	.	.	PUNCT
fueconorg-5778	27	1	the	the	DET
fueconorg-5778	27	2	same	same	ADJ
fueconorg-5778	27	3	standard	standard	NOUN
fueconorg-5778	27	4	says	say	VERB
fueconorg-5778	27	5	that	that	SCONJ
fueconorg-5778	27	6	“	"	PUNCT
fueconorg-5778	27	7	significant	significant	ADJ
fueconorg-5778	27	8	influence	influence	NOUN
fueconorg-5778	27	9	is	be	AUX
fueconorg-5778	27	10	the	the	DET
fueconorg-5778	27	11	power	power	NOUN
fueconorg-5778	27	12	to	to	PART
fueconorg-5778	27	13	participate	participate	VERB
fueconorg-5778	27	14	in	in	ADP
fueconorg-5778	27	15	the	the	DET
fueconorg-5778	27	16	financial	financial	ADJ
fueconorg-5778	27	17	and	and	CCONJ
fueconorg-5778	27	18	operating	operate	VERB
fueconorg-5778	27	19	policy	policy	NOUN
fueconorg-5778	27	20	decisions	decision	NOUN
fueconorg-5778	27	21	of	of	ADP
fueconorg-5778	27	22	the	the	DET
fueconorg-5778	27	23	investee	investee	NOUN
fueconorg-5778	27	24	but	but	CCONJ
fueconorg-5778	27	25	is	be	AUX
fueconorg-5778	27	26	not	not	PART
fueconorg-5778	27	27	control	control	NOUN
fueconorg-5778	27	28	or	or	CCONJ
fueconorg-5778	27	29	joint	joint	ADJ
fueconorg-5778	27	30	control	control	NOUN
fueconorg-5778	27	31	of	of	ADP
fueconorg-5778	27	32	those	those	DET
fueconorg-5778	27	33	policies	policy	NOUN
fueconorg-5778	27	34	”	"	PUNCT
fueconorg-5778	27	35	(	(	PUNCT
fueconorg-5778	27	36	ias	ias	PROPN
fueconorg-5778	27	37	28	28	NUM
fueconorg-5778	27	38	,	,	PUNCT
fueconorg-5778	27	39	2011	2011	NUM
fueconorg-5778	27	40	,	,	PUNCT
fueconorg-5778	27	41	par.3	par.3	NUM
fueconorg-5778	27	42	)	)	PUNCT
fueconorg-5778	27	43	.	.	PUNCT
fueconorg-5778	28	1	thus	thus	ADV
fueconorg-5778	28	2	,	,	PUNCT
fueconorg-5778	28	3	having	have	VERB
fueconorg-5778	28	4	more	more	ADJ
fueconorg-5778	28	5	than	than	ADP
fueconorg-5778	28	6	20	20	NUM
fueconorg-5778	28	7	%	%	NOUN
fueconorg-5778	28	8	of	of	ADP
fueconorg-5778	28	9	the	the	DET
fueconorg-5778	28	10	voting	voting	NOUN
fueconorg-5778	28	11	rights	right	NOUN
fueconorg-5778	28	12	of	of	ADP
fueconorg-5778	28	13	investee	investee	NOUN
fueconorg-5778	28	14	suggests	suggest	VERB
fueconorg-5778	28	15	that	that	SCONJ
fueconorg-5778	28	16	there	there	PRON
fueconorg-5778	28	17	is	be	VERB
fueconorg-5778	28	18	significant	significant	ADJ
fueconorg-5778	28	19	influence	influence	NOUN
fueconorg-5778	28	20	,	,	PUNCT
fueconorg-5778	28	21	unless	unless	SCONJ
fueconorg-5778	28	22	it	it	PRON
fueconorg-5778	28	23	can	can	AUX
fueconorg-5778	28	24	be	be	AUX
fueconorg-5778	28	25	clearly	clearly	ADV
fueconorg-5778	28	26	demonstrated	demonstrate	VERB
fueconorg-5778	28	27	that	that	SCONJ
fueconorg-5778	28	28	this	this	PRON
fueconorg-5778	28	29	is	be	AUX
fueconorg-5778	28	30	not	not	PART
fueconorg-5778	28	31	the	the	DET
fueconorg-5778	28	32	case	case	NOUN
fueconorg-5778	28	33	.	.	PUNCT
fueconorg-5778	29	1	similarly	similarly	ADV
fueconorg-5778	29	2	,	,	PUNCT
fueconorg-5778	29	3	having	have	VERB
fueconorg-5778	29	4	less	less	ADJ
fueconorg-5778	29	5	than	than	ADP
fueconorg-5778	29	6	20	20	NUM
fueconorg-5778	29	7	%	%	NOUN
fueconorg-5778	29	8	of	of	ADP
fueconorg-5778	29	9	the	the	DET
fueconorg-5778	29	10	voting	voting	NOUN
fueconorg-5778	29	11	rights	right	NOUN
fueconorg-5778	29	12	initially	initially	ADV
fueconorg-5778	29	13	implies	imply	VERB
fueconorg-5778	29	14	that	that	SCONJ
fueconorg-5778	29	15	there	there	PRON
fueconorg-5778	29	16	is	be	VERB
fueconorg-5778	29	17	no	no	DET
fueconorg-5778	29	18	significant	significant	ADJ
fueconorg-5778	29	19	influence	influence	NOUN
fueconorg-5778	29	20	,	,	PUNCT
fueconorg-5778	29	21	unless	unless	SCONJ
fueconorg-5778	29	22	the	the	DET
fueconorg-5778	29	23	existence	existence	NOUN
fueconorg-5778	29	24	of	of	ADP
fueconorg-5778	29	25	such	such	ADJ
fueconorg-5778	29	26	influence	influence	NOUN
fueconorg-5778	29	27	can	can	AUX
fueconorg-5778	29	28	be	be	AUX
fueconorg-5778	29	29	clearly	clearly	ADV
fueconorg-5778	29	30	demonstrated	demonstrate	VERB
fueconorg-5778	29	31	.	.	PUNCT
fueconorg-5778	30	1	table	table	NOUN
fueconorg-5778	30	2	1	1	NUM
fueconorg-5778	30	3	financial	financial	ADJ
fueconorg-5778	30	4	criterion	criterion	NOUN
fueconorg-5778	30	5	for	for	ADP
fueconorg-5778	30	6	accounting	accounting	NOUN
fueconorg-5778	30	7	treatment	treatment	NOUN
fueconorg-5778	30	8	of	of	ADP
fueconorg-5778	30	9	equity	equity	NOUN
fueconorg-5778	30	10	investments	investment	NOUN
fueconorg-5778	30	11	type	type	NOUN
fueconorg-5778	30	12	of	of	ADP
fueconorg-5778	30	13	equity	equity	NOUN
fueconorg-5778	30	14	investment	investment	NOUN
fueconorg-5778	30	15	ownership	ownership	NOUN
fueconorg-5778	30	16	level	level	NOUN
fueconorg-5778	30	17	control	control	NOUN
fueconorg-5778	30	18	level	level	NOUN
fueconorg-5778	30	19	applicable	applicable	ADJ
fueconorg-5778	30	20	accounting	accounting	NOUN
fueconorg-5778	30	21	method	method	NOUN
fueconorg-5778	30	22	common	common	ADJ
fueconorg-5778	30	23	10	10	NUM
fueconorg-5778	30	24	-	-	SYM
fueconorg-5778	30	25	20	20	NUM
fueconorg-5778	30	26	%	%	NOUN
fueconorg-5778	30	27	absence	absence	NOUN
fueconorg-5778	30	28	of	of	ADP
fueconorg-5778	30	29	significant	significant	ADJ
fueconorg-5778	30	30	influence	influence	NOUN
fueconorg-5778	30	31	cost	cost	NOUN
fueconorg-5778	30	32	method	method	NOUN
fueconorg-5778	30	33	(	(	PUNCT
fueconorg-5778	30	34	initially	initially	ADV
fueconorg-5778	30	35	)	)	PUNCT
fueconorg-5778	30	36	and	and	CCONJ
fueconorg-5778	30	37	fair	fair	ADJ
fueconorg-5778	30	38	value	value	NOUN
fueconorg-5778	30	39	significant	significant	ADJ
fueconorg-5778	30	40	20	20	NUM
fueconorg-5778	30	41	-	-	SYM
fueconorg-5778	30	42	50	50	NUM
fueconorg-5778	30	43	%	%	NOUN
fueconorg-5778	30	44	significant	significant	ADJ
fueconorg-5778	30	45	influence	influence	NOUN
fueconorg-5778	30	46	equity	equity	NOUN
fueconorg-5778	30	47	method	method	NOUN
fueconorg-5778	30	48	majority	majority	NOUN
fueconorg-5778	30	49	more	more	ADJ
fueconorg-5778	30	50	than	than	ADP
fueconorg-5778	30	51	50	50	NUM
fueconorg-5778	30	52	%	%	NOUN
fueconorg-5778	30	53	control	control	NOUN
fueconorg-5778	30	54	consolidation	consolidation	NOUN
fueconorg-5778	30	55	(	(	PUNCT
fueconorg-5778	30	56	acquisition	acquisition	NOUN
fueconorg-5778	30	57	method	method	NOUN
fueconorg-5778	30	58	)	)	PUNCT
fueconorg-5778	30	59	source	source	NOUN
fueconorg-5778	30	60	:	:	PUNCT
fueconorg-5778	30	61	hoyle	hoyle	NOUN
fueconorg-5778	30	62	,	,	PUNCT
fueconorg-5778	30	63	j.b	j.b	PROPN
fueconorg-5778	30	64	.	.	PROPN
fueconorg-5778	30	65	,	,	PUNCT
fueconorg-5778	30	66	schaefer	schaefer	PROPN
fueconorg-5778	30	67	,	,	PUNCT
fueconorg-5778	30	68	t.	t.	PROPN
fueconorg-5778	30	69	f	f	PROPN
fueconorg-5778	30	70	,	,	PUNCT
fueconorg-5778	30	71	&	&	CCONJ
fueconorg-5778	30	72	doupnik	doupnik	PROPN
fueconorg-5778	30	73	,	,	PUNCT
fueconorg-5778	30	74	t.s	t.s	PROPN
fueconorg-5778	30	75	.	.	PROPN
fueconorg-5778	30	76	(	(	PUNCT
fueconorg-5778	30	77	2011	2011	NUM
fueconorg-5778	30	78	)	)	PUNCT
fueconorg-5778	30	79	.	.	PUNCT
fueconorg-5778	31	1	advanced	advanced	ADJ
fueconorg-5778	31	2	accounting	accounting	NOUN
fueconorg-5778	31	3	.	.	PUNCT
fueconorg-5778	32	1	10	10	NUM
fueconorg-5778	32	2	th	th	X
fueconorg-5778	32	3	edition	edition	NOUN
fueconorg-5778	32	4	,	,	PUNCT
fueconorg-5778	32	5	new	new	PROPN
fueconorg-5778	32	6	york	york	PROPN
fueconorg-5778	32	7	:	:	PUNCT
fueconorg-5778	32	8	mcgraw	mcgraw	PROPN
fueconorg-5778	32	9	-	-	PUNCT
fueconorg-5778	32	10	hill	hill	PROPN
fueconorg-5778	32	11	/	/	SYM
fueconorg-5778	32	12	irwin	irwin	PROPN
fueconorg-5778	32	13	,	,	PUNCT
fueconorg-5778	32	14	p.	p.	NOUN
fueconorg-5778	32	15	6	6	NUM
fueconorg-5778	32	16	.	.	PUNCT
fueconorg-5778	33	1	(	(	PUNCT
fueconorg-5778	33	2	table	table	NOUN
fueconorg-5778	33	3	was	be	AUX
fueconorg-5778	33	4	modified	modify	VERB
fueconorg-5778	33	5	by	by	ADP
fueconorg-5778	33	6	author	author	NOUN
fueconorg-5778	33	7	)	)	PUNCT
fueconorg-5778	33	8	therefore	therefore	ADV
fueconorg-5778	33	9	,	,	PUNCT
fueconorg-5778	33	10	having	have	VERB
fueconorg-5778	33	11	a	a	DET
fueconorg-5778	33	12	significant	significant	ADJ
fueconorg-5778	33	13	ownership	ownership	NOUN
fueconorg-5778	33	14	interest	interest	NOUN
fueconorg-5778	33	15	in	in	ADP
fueconorg-5778	33	16	practice	practice	NOUN
fueconorg-5778	33	17	does	do	AUX
fueconorg-5778	33	18	not	not	PART
fueconorg-5778	33	19	guarantee	guarantee	VERB
fueconorg-5778	33	20	the	the	DET
fueconorg-5778	33	21	exercise	exercise	NOUN
fueconorg-5778	33	22	of	of	ADP
fueconorg-5778	33	23	significant	significant	ADJ
fueconorg-5778	33	24	influence	influence	NOUN
fueconorg-5778	33	25	,	,	PUNCT
fueconorg-5778	33	26	nor	nor	CCONJ
fueconorg-5778	33	27	does	do	AUX
fueconorg-5778	33	28	having	have	VERB
fueconorg-5778	33	29	a	a	DET
fueconorg-5778	33	30	majority	majority	NOUN
fueconorg-5778	33	31	ownership	ownership	NOUN
fueconorg-5778	33	32	interest	interest	NOUN
fueconorg-5778	33	33	of	of	ADP
fueconorg-5778	33	34	more	more	ADJ
fueconorg-5778	33	35	than	than	ADP
fueconorg-5778	33	36	50	50	NUM
fueconorg-5778	33	37	%	%	NOUN
fueconorg-5778	33	38	of	of	ADP
fueconorg-5778	33	39	voting	voting	NOUN
fueconorg-5778	33	40	rights	right	NOUN
fueconorg-5778	33	41	always	always	ADV
fueconorg-5778	33	42	guarantee	guarantee	VERB
fueconorg-5778	33	43	the	the	DET
fueconorg-5778	33	44	control	control	NOUN
fueconorg-5778	33	45	over	over	ADP
fueconorg-5778	33	46	an	an	DET
fueconorg-5778	33	47	entity	entity	NOUN
fueconorg-5778	33	48	.	.	PUNCT
fueconorg-5778	34	1	ias	ias	PROPN
fueconorg-5778	34	2	28	28	NUM
fueconorg-5778	34	3	in	in	ADP
fueconorg-5778	34	4	paragraph	paragraph	NOUN
fueconorg-5778	34	5	6	6	NUM
fueconorg-5778	34	6	offers	offer	VERB
fueconorg-5778	34	7	a	a	DET
fueconorg-5778	34	8	list	list	NOUN
fueconorg-5778	34	9	of	of	ADP
fueconorg-5778	34	10	criteria	criterion	NOUN
fueconorg-5778	34	11	whose	whose	DET
fueconorg-5778	34	12	fulfillment	fulfillment	NOUN
fueconorg-5778	34	13	may	may	AUX
fueconorg-5778	34	14	indicate	indicate	VERB
fueconorg-5778	34	15	that	that	SCONJ
fueconorg-5778	34	16	there	there	PRON
fueconorg-5778	34	17	is	be	VERB
fueconorg-5778	34	18	significant	significant	ADJ
fueconorg-5778	34	19	influence	influence	NOUN
fueconorg-5778	34	20	.	.	PUNCT
fueconorg-5778	35	1	none	none	NOUN
fueconorg-5778	35	2	of	of	ADP
fueconorg-5778	35	3	them	they	PRON
fueconorg-5778	35	4	should	should	AUX
fueconorg-5778	35	5	be	be	AUX
fueconorg-5778	35	6	used	use	VERB
fueconorg-5778	35	7	solely	solely	ADV
fueconorg-5778	35	8	,	,	PUNCT
fueconorg-5778	35	9	as	as	ADP
fueconorg-5778	35	10	a	a	DET
fueconorg-5778	35	11	basis	basis	NOUN
fueconorg-5778	35	12	for	for	ADP
fueconorg-5778	35	13	conclusion	conclusion	NOUN
fueconorg-5778	35	14	,	,	PUNCT
fueconorg-5778	35	15	but	but	CCONJ
fueconorg-5778	35	16	should	should	AUX
fueconorg-5778	35	17	be	be	AUX
fueconorg-5778	35	18	viewed	view	VERB
fueconorg-5778	35	19	simultaneously	simultaneously	ADV
fueconorg-5778	35	20	to	to	PART
fueconorg-5778	35	21	determine	determine	VERB
fueconorg-5778	35	22	the	the	DET
fueconorg-5778	35	23	investor	investor	NOUN
fueconorg-5778	35	24	’s	’s	PART
fueconorg-5778	35	25	ability	ability	NOUN
fueconorg-5778	35	26	to	to	PART
fueconorg-5778	35	27	exercise	exercise	VERB
fueconorg-5778	35	28	significant	significant	ADJ
fueconorg-5778	35	29	influence	influence	NOUN
fueconorg-5778	35	30	over	over	ADP
fueconorg-5778	35	31	the	the	DET
fueconorg-5778	35	32	investee	investee	NOUN
fueconorg-5778	35	33	.	.	PUNCT
fueconorg-5778	36	1	these	these	DET
fueconorg-5778	36	2	criteria	criterion	NOUN
fueconorg-5778	36	3	are	be	AUX
fueconorg-5778	36	4	:	:	PUNCT
fueconorg-5778	36	5	representation	representation	NOUN
fueconorg-5778	36	6	on	on	ADP
fueconorg-5778	36	7	the	the	DET
fueconorg-5778	36	8	board	board	NOUN
fueconorg-5778	36	9	of	of	ADP
fueconorg-5778	36	10	directors	director	NOUN
fueconorg-5778	36	11	or	or	CCONJ
fueconorg-5778	36	12	equivalent	equivalent	ADJ
fueconorg-5778	36	13	governing	govern	VERB
fueconorg-5778	36	14	body	body	NOUN
fueconorg-5778	36	15	of	of	ADP
fueconorg-5778	36	16	the	the	DET
fueconorg-5778	36	17	investee	investee	NOUN
fueconorg-5778	36	18	;	;	PUNCT
fueconorg-5778	36	19	participation	participation	NOUN
fueconorg-5778	36	20	in	in	ADP
fueconorg-5778	36	21	policy	policy	NOUN
fueconorg-5778	36	22	-	-	PUNCT
fueconorg-5778	36	23	making	make	VERB
fueconorg-5778	36	24	processes	process	NOUN
fueconorg-5778	36	25	(	(	PUNCT
fueconorg-5778	36	26	including	include	VERB
fueconorg-5778	36	27	participation	participation	NOUN
fueconorg-5778	36	28	in	in	ADP
fueconorg-5778	36	29	decisions	decision	NOUN
fueconorg-5778	36	30	about	about	ADP
fueconorg-5778	36	31	dividends	dividend	NOUN
fueconorg-5778	36	32	)	)	PUNCT
fueconorg-5778	36	33	;	;	PUNCT
fueconorg-5778	36	34	significant	significant	ADJ
fueconorg-5778	36	35	transactions	transaction	NOUN
fueconorg-5778	36	36	between	between	ADP
fueconorg-5778	36	37	the	the	DET
fueconorg-5778	36	38	entity	entity	NOUN
fueconorg-5778	36	39	and	and	CCONJ
fueconorg-5778	36	40	its	its	PRON
fueconorg-5778	36	41	investee	investee	NOUN
fueconorg-5778	36	42	;	;	PUNCT
fueconorg-5778	36	43	interchange	interchange	NOUN
fueconorg-5778	36	44	of	of	ADP
fueconorg-5778	36	45	managerial	managerial	ADJ
fueconorg-5778	36	46	personnel	personnel	NOUN
fueconorg-5778	36	47	and	and	CCONJ
fueconorg-5778	36	48	provision	provision	NOUN
fueconorg-5778	36	49	of	of	ADP
fueconorg-5778	36	50	essential	essential	ADJ
fueconorg-5778	36	51	technical	technical	ADJ
fueconorg-5778	36	52	information	information	NOUN
fueconorg-5778	36	53	(	(	PUNCT
fueconorg-5778	36	54	ias	ias	PROPN
fueconorg-5778	36	55	28	28	NUM
fueconorg-5778	36	56	,	,	PUNCT
fueconorg-5778	36	57	2011	2011	NUM
fueconorg-5778	36	58	)	)	PUNCT
fueconorg-5778	36	59	.	.	PUNCT
fueconorg-5778	37	1	it	it	PRON
fueconorg-5778	37	2	is	be	AUX
fueconorg-5778	37	3	interesting	interesting	ADJ
fueconorg-5778	37	4	to	to	PART
fueconorg-5778	37	5	say	say	VERB
fueconorg-5778	37	6	that	that	SCONJ
fueconorg-5778	37	7	,	,	PUNCT
fueconorg-5778	37	8	within	within	ADP
fueconorg-5778	37	9	fasb	fasb	PROPN
fueconorg-5778	37	10	asc	asc	PROPN
fueconorg-5778	37	11	323	323	NUM
fueconorg-5778	37	12	,	,	PUNCT
fueconorg-5778	37	13	the	the	DET
fueconorg-5778	37	14	above	above	ADJ
fueconorg-5778	37	15	criteria	criterion	NOUN
fueconorg-5778	37	16	are	be	AUX
fueconorg-5778	37	17	joined	join	VERB
fueconorg-5778	37	18	by	by	ADP
fueconorg-5778	37	19	one	one	NUM
fueconorg-5778	37	20	additional	additional	ADJ
fueconorg-5778	37	21	:	:	PUNCT
fueconorg-5778	37	22	extent	extent	NOUN
fueconorg-5778	37	23	of	of	ADP
fueconorg-5778	37	24	ownership	ownership	NOUN
fueconorg-5778	37	25	by	by	ADP
fueconorg-5778	37	26	the	the	DET
fueconorg-5778	37	27	investor	investor	NOUN
fueconorg-5778	37	28	in	in	ADP
fueconorg-5778	37	29	relation	relation	NOUN
fueconorg-5778	37	30	to	to	ADP
fueconorg-5778	37	31	the	the	DET
fueconorg-5778	37	32	size	size	NOUN
fueconorg-5778	37	33	and	and	CCONJ
fueconorg-5778	37	34	concentration	concentration	NOUN
fueconorg-5778	37	35	of	of	ADP
fueconorg-5778	37	36	other	other	ADJ
fueconorg-5778	37	37	ownership	ownership	NOUN
fueconorg-5778	37	38	interests	interest	NOUN
fueconorg-5778	37	39	in	in	ADP
fueconorg-5778	37	40	the	the	DET
fueconorg-5778	37	41	investee	investee	NOUN
fueconorg-5778	37	42	(	(	PUNCT
fueconorg-5778	37	43	hoyle	hoyle	NOUN
fueconorg-5778	37	44	,	,	PUNCT
fueconorg-5778	37	45	2010	2010	NUM
fueconorg-5778	37	46	)	)	PUNCT
fueconorg-5778	37	47	.	.	PUNCT
fueconorg-5778	38	1	it	it	PRON
fueconorg-5778	38	2	is	be	AUX
fueconorg-5778	38	3	noticeable	noticeable	ADJ
fueconorg-5778	38	4	that	that	SCONJ
fueconorg-5778	38	5	the	the	DET
fueconorg-5778	38	6	ability	ability	NOUN
fueconorg-5778	38	7	to	to	PART
fueconorg-5778	38	8	exert	exert	VERB
fueconorg-5778	38	9	significant	significant	ADJ
fueconorg-5778	38	10	influence	influence	NOUN
fueconorg-5778	38	11	,	,	PUNCT
fueconorg-5778	38	12	as	as	ADP
fueconorg-5778	38	13	a	a	DET
fueconorg-5778	38	14	primary	primary	ADJ
fueconorg-5778	38	15	criterion	criterion	NOUN
fueconorg-5778	38	16	for	for	ADP
fueconorg-5778	38	17	the	the	DET
fueconorg-5778	38	18	application	application	NOUN
fueconorg-5778	38	19	of	of	ADP
fueconorg-5778	38	20	the	the	DET
fueconorg-5778	38	21	equity	equity	NOUN
fueconorg-5778	38	22	method	method	NOUN
fueconorg-5778	38	23	,	,	PUNCT
fueconorg-5778	38	24	is	be	AUX
fueconorg-5778	38	25	obviously	obviously	ADV
fueconorg-5778	38	26	very	very	ADV
fueconorg-5778	38	27	broadly	broadly	ADV
fueconorg-5778	38	28	and	and	CCONJ
fueconorg-5778	38	29	vaguely	vaguely	ADV
fueconorg-5778	38	30	defined	define	VERB
fueconorg-5778	38	31	,	,	PUNCT
fueconorg-5778	38	32	which	which	PRON
fueconorg-5778	38	33	opens	open	VERB
fueconorg-5778	38	34	the	the	DET
fueconorg-5778	38	35	room	room	NOUN
fueconorg-5778	38	36	for	for	ADP
fueconorg-5778	38	37	subjective	subjective	ADJ
fueconorg-5778	38	38	judgment	judgment	NOUN
fueconorg-5778	38	39	and	and	CCONJ
fueconorg-5778	38	40	free	free	ADJ
fueconorg-5778	38	41	interpretations	interpretation	NOUN
fueconorg-5778	38	42	in	in	ADP
fueconorg-5778	38	43	practice	practice	NOUN
fueconorg-5778	38	44	.	.	PUNCT
fueconorg-5778	39	1	the	the	DET
fueconorg-5778	39	2	range	range	NOUN
fueconorg-5778	39	3	of	of	ADP
fueconorg-5778	39	4	20	20	NUM
fueconorg-5778	39	5	-	-	SYM
fueconorg-5778	39	6	50	50	NUM
fueconorg-5778	39	7	%	%	NOUN
fueconorg-5778	39	8	of	of	ADP
fueconorg-5778	39	9	voting	voting	NOUN
fueconorg-5778	39	10	rights	right	NOUN
fueconorg-5778	39	11	has	have	AUX
fueconorg-5778	39	12	been	be	AUX
fueconorg-5778	39	13	prety	prety	ADV
fueconorg-5778	39	14	much	much	ADV
fueconorg-5778	39	15	arbitrarily	arbitrarily	ADV
fueconorg-5778	39	16	established	establish	VERB
fueconorg-5778	39	17	,	,	PUNCT
fueconorg-5778	39	18	merely	merely	ADV
fueconorg-5778	39	19	to	to	PART
fueconorg-5778	39	20	provide	provide	VERB
fueconorg-5778	39	21	clear	clear	ADJ
fueconorg-5778	39	22	and	and	CCONJ
fueconorg-5778	39	23	consistent	consistent	ADJ
fueconorg-5778	39	24	guidance	guidance	NOUN
fueconorg-5778	39	25	for	for	ADP
fueconorg-5778	39	26	financial	financial	ADJ
fueconorg-5778	39	27	reporting	reporting	NOUN
fueconorg-5778	39	28	purposes	purpose	NOUN
fueconorg-5778	39	29	.	.	PUNCT
fueconorg-5778	40	1	however	however	ADV
fueconorg-5778	40	2	,	,	PUNCT
fueconorg-5778	40	3	the	the	DET
fueconorg-5778	40	4	investor	investor	NOUN
fueconorg-5778	40	5	’s	’s	PART
fueconorg-5778	40	6	ability	ability	NOUN
fueconorg-5778	40	7	to	to	PART
fueconorg-5778	40	8	exercise	exercise	VERB
fueconorg-5778	40	9	significant	significant	ADJ
fueconorg-5778	40	10	influence	influence	NOUN
fueconorg-5778	40	11	,	,	PUNCT
fueconorg-5778	40	12	which	which	PRON
fueconorg-5778	40	13	should	should	AUX
fueconorg-5778	40	14	be	be	AUX
fueconorg-5778	40	15	the	the	DET
fueconorg-5778	40	16	consequence	consequence	NOUN
fueconorg-5778	40	17	of	of	ADP
fueconorg-5778	40	18	the	the	DET
fueconorg-5778	40	19	significant	significant	ADJ
fueconorg-5778	40	20	ownership	ownership	NOUN
fueconorg-5778	40	21	interest	interest	NOUN
fueconorg-5778	40	22	,	,	PUNCT
fueconorg-5778	40	23	often	often	ADV
fueconorg-5778	40	24	does	do	AUX
fueconorg-5778	40	25	not	not	PART
fueconorg-5778	40	26	exist	exist	VERB
fueconorg-5778	40	27	in	in	ADP
fueconorg-5778	40	28	practice	practice	NOUN
fueconorg-5778	40	29	.	.	PUNCT
fueconorg-5778	41	1	therefore	therefore	ADV
fueconorg-5778	41	2	,	,	PUNCT
fueconorg-5778	41	3	if	if	SCONJ
fueconorg-5778	41	4	the	the	DET
fueconorg-5778	41	5	ability	ability	NOUN
fueconorg-5778	41	6	to	to	PART
fueconorg-5778	41	7	exercise	exercise	VERB
fueconorg-5778	41	8	significant	significant	ADJ
fueconorg-5778	41	9	control	control	NOUN
fueconorg-5778	41	10	is	be	AUX
fueconorg-5778	41	11	not	not	PART
fueconorg-5778	41	12	manifested	manifest	VERB
fueconorg-5778	41	13	or	or	CCONJ
fueconorg-5778	41	14	,	,	PUNCT
fueconorg-5778	41	15	oppositely	oppositely	ADV
fueconorg-5778	41	16	,	,	PUNCT
fueconorg-5778	41	17	if	if	SCONJ
fueconorg-5778	41	18	there	there	PRON
fueconorg-5778	41	19	is	be	VERB
fueconorg-5778	41	20	control	control	NOUN
fueconorg-5778	41	21	over	over	ADP
fueconorg-5778	41	22	the	the	DET
fueconorg-5778	41	23	investee	investee	NOUN
fueconorg-5778	41	24	,	,	PUNCT
fueconorg-5778	41	25	equity	equity	NOUN
fueconorg-5778	41	26	method	method	NOUN
fueconorg-5778	41	27	should	should	AUX
fueconorg-5778	41	28	not	not	PART
fueconorg-5778	41	29	be	be	AUX
fueconorg-5778	41	30	applied	apply	VERB
fueconorg-5778	41	31	,	,	PUNCT
fueconorg-5778	41	32	regardless	regardless	ADV
fueconorg-5778	41	33	of	of	ADP
fueconorg-5778	41	34	the	the	DET
fueconorg-5778	41	35	fulfillment	fulfillment	NOUN
fueconorg-5778	41	36	of	of	ADP
fueconorg-5778	41	37	the	the	DET
fueconorg-5778	41	38	initial	initial	ADJ
fueconorg-5778	41	39	financial	financial	ADJ
fueconorg-5778	41	40	criterion	criterion	NOUN
fueconorg-5778	41	41	that	that	SCONJ
fueconorg-5778	41	42	voting	voting	NOUN
fueconorg-5778	41	43	rights	right	NOUN
fueconorg-5778	41	44	are	be	AUX
fueconorg-5778	41	45	in	in	ADP
fueconorg-5778	41	46	range	range	NOUN
fueconorg-5778	41	47	between	between	ADP
fueconorg-5778	41	48	20	20	NUM
fueconorg-5778	41	49	%	%	NOUN
fueconorg-5778	41	50	and	and	CCONJ
fueconorg-5778	41	51	50	50	NUM
fueconorg-5778	41	52	%	%	NOUN
fueconorg-5778	41	53	.	.	PUNCT
fueconorg-5778	42	1	for	for	ADP
fueconorg-5778	42	2	example	example	NOUN
fueconorg-5778	42	3	,	,	PUNCT
fueconorg-5778	42	4	the	the	DET
fueconorg-5778	42	5	equity	equity	NOUN
fueconorg-5778	42	6	method	method	NOUN
fueconorg-5778	42	7	should	should	AUX
fueconorg-5778	42	8	not	not	PART
fueconorg-5778	42	9	be	be	AUX
fueconorg-5778	42	10	applied	apply	VERB
fueconorg-5778	42	11	(	(	PUNCT
fueconorg-5778	42	12	regardless	regardless	ADV
fueconorg-5778	42	13	of	of	ADP
fueconorg-5778	42	14	the	the	DET
fueconorg-5778	42	15	fulfillment	fulfillment	NOUN
fueconorg-5778	42	16	of	of	ADP
fueconorg-5778	42	17	the	the	DET
fueconorg-5778	42	18	initial	initial	ADJ
fueconorg-5778	42	19	financial	financial	ADJ
fueconorg-5778	42	20	criterion	criterion	NOUN
fueconorg-5778	42	21	)	)	PUNCT
fueconorg-5778	42	22	in	in	ADP
fueconorg-5778	42	23	situation	situation	NOUN
fueconorg-5778	42	24	when	when	SCONJ
fueconorg-5778	42	25	an	an	DET
fueconorg-5778	42	26	agreement	agreement	NOUN
fueconorg-5778	42	27	between	between	ADP
fueconorg-5778	42	28	investor	investor	NOUN
fueconorg-5778	42	29	and	and	CCONJ
fueconorg-5778	42	30	investe	investe	PROPN
fueconorg-5778	42	31	requires	require	VERB
fueconorg-5778	42	32	suspension	suspension	NOUN
fueconorg-5778	42	33	176	176	NUM
fueconorg-5778	42	34	v.	v.	ADP
fueconorg-5778	42	35	sekerez	sekerez	NOUN
fueconorg-5778	42	36	of	of	ADP
fueconorg-5778	42	37	investor	investor	NOUN
fueconorg-5778	42	38	’s	’s	PART
fueconorg-5778	42	39	significant	significant	ADJ
fueconorg-5778	42	40	influence	influence	NOUN
fueconorg-5778	42	41	or	or	CCONJ
fueconorg-5778	42	42	when	when	SCONJ
fueconorg-5778	42	43	investor	investor	NOUN
fueconorg-5778	42	44	fails	fail	VERB
fueconorg-5778	42	45	in	in	ADP
fueconorg-5778	42	46	attempts	attempt	NOUN
fueconorg-5778	42	47	to	to	PART
fueconorg-5778	42	48	obtain	obtain	VERB
fueconorg-5778	42	49	representation	representation	NOUN
fueconorg-5778	42	50	on	on	ADP
fueconorg-5778	42	51	the	the	DET
fueconorg-5778	42	52	investee	investee	NOUN
fueconorg-5778	42	53	’s	’s	PART
fueconorg-5778	42	54	board	board	NOUN
fueconorg-5778	42	55	of	of	ADP
fueconorg-5778	42	56	directors	director	NOUN
fueconorg-5778	42	57	of	of	ADP
fueconorg-5778	42	58	(	(	PUNCT
fueconorg-5778	42	59	hoyle	hoyle	NOUN
fueconorg-5778	42	60	,	,	PUNCT
fueconorg-5778	42	61	2010	2010	NUM
fueconorg-5778	42	62	)	)	PUNCT
fueconorg-5778	42	63	.	.	PUNCT
fueconorg-5778	43	1	in	in	ADP
fueconorg-5778	43	2	the	the	DET
fueconorg-5778	43	3	examples	example	NOUN
fueconorg-5778	43	4	above	above	ADV
fueconorg-5778	43	5	,	,	PUNCT
fueconorg-5778	43	6	the	the	DET
fueconorg-5778	43	7	investor	investor	NOUN
fueconorg-5778	43	8	should	should	AUX
fueconorg-5778	43	9	treat	treat	VERB
fueconorg-5778	43	10	his	his	PRON
fueconorg-5778	43	11	ownership	ownership	NOUN
fueconorg-5778	43	12	interest	interest	NOUN
fueconorg-5778	43	13	as	as	ADP
fueconorg-5778	43	14	common	common	ADJ
fueconorg-5778	43	15	and	and	CCONJ
fueconorg-5778	43	16	use	use	VERB
fueconorg-5778	43	17	the	the	DET
fueconorg-5778	43	18	fair	fair	ADJ
fueconorg-5778	43	19	value	value	NOUN
fueconorg-5778	43	20	for	for	ADP
fueconorg-5778	43	21	its	its	PRON
fueconorg-5778	43	22	further	further	ADJ
fueconorg-5778	43	23	valuation	valuation	NOUN
fueconorg-5778	43	24	,	,	PUNCT
fueconorg-5778	43	25	in	in	ADP
fueconorg-5778	43	26	accordance	accordance	NOUN
fueconorg-5778	43	27	with	with	ADP
fueconorg-5778	43	28	ifrs	ifrs	PROPN
fueconorg-5778	43	29	9	9	NUM
fueconorg-5778	43	30	financial	financial	ADJ
fueconorg-5778	43	31	instruments	instrument	NOUN
fueconorg-5778	43	32	.	.	PUNCT
fueconorg-5778	44	1	in	in	ADP
fueconorg-5778	44	2	contrast	contrast	NOUN
fueconorg-5778	44	3	,	,	PUNCT
fueconorg-5778	44	4	in	in	ADP
fueconorg-5778	44	5	situations	situation	NOUN
fueconorg-5778	44	6	where	where	SCONJ
fueconorg-5778	44	7	an	an	DET
fueconorg-5778	44	8	investor	investor	NOUN
fueconorg-5778	44	9	with	with	ADP
fueconorg-5778	44	10	50	50	NUM
fueconorg-5778	44	11	%	%	NOUN
fueconorg-5778	44	12	or	or	CCONJ
fueconorg-5778	44	13	less	less	ADJ
fueconorg-5778	44	14	of	of	ADP
fueconorg-5778	44	15	voting	voting	NOUN
fueconorg-5778	44	16	rights	right	NOUN
fueconorg-5778	44	17	is	be	AUX
fueconorg-5778	44	18	capable	capable	ADJ
fueconorg-5778	44	19	of	of	ADP
fueconorg-5778	44	20	establishing	establish	VERB
fueconorg-5778	44	21	control	control	NOUN
fueconorg-5778	44	22	over	over	ADP
fueconorg-5778	44	23	its	its	PRON
fueconorg-5778	44	24	investee	investee	NOUN
fueconorg-5778	44	25	,	,	PUNCT
fueconorg-5778	44	26	it	it	PRON
fueconorg-5778	44	27	is	be	AUX
fueconorg-5778	44	28	necessary	necessary	ADJ
fueconorg-5778	44	29	to	to	PART
fueconorg-5778	44	30	apply	apply	VERB
fueconorg-5778	44	31	the	the	DET
fueconorg-5778	44	32	acquisition	acquisition	NOUN
fueconorg-5778	44	33	method	method	NOUN
fueconorg-5778	44	34	instead	instead	ADV
fueconorg-5778	44	35	of	of	ADP
fueconorg-5778	44	36	the	the	DET
fueconorg-5778	44	37	equity	equity	NOUN
fueconorg-5778	44	38	method	method	NOUN
fueconorg-5778	44	39	and	and	CCONJ
fueconorg-5778	44	40	to	to	PART
fueconorg-5778	44	41	consolidate	consolidate	VERB
fueconorg-5778	44	42	controlled	control	VERB
fueconorg-5778	44	43	entity	entity	NOUN
fueconorg-5778	44	44	.	.	PUNCT
fueconorg-5778	45	1	in	in	ADP
fueconorg-5778	45	2	such	such	ADJ
fueconorg-5778	45	3	situations	situation	NOUN
fueconorg-5778	45	4	,	,	PUNCT
fueconorg-5778	45	5	control	control	NOUN
fueconorg-5778	45	6	is	be	AUX
fueconorg-5778	45	7	achieved	achieve	VERB
fueconorg-5778	45	8	through	through	ADP
fueconorg-5778	45	9	contractual	contractual	ADJ
fueconorg-5778	45	10	and	and	CCONJ
fueconorg-5778	45	11	other	other	ADJ
fueconorg-5778	45	12	arrangements	arrangement	NOUN
fueconorg-5778	45	13	that	that	PRON
fueconorg-5778	45	14	specify	specify	VERB
fueconorg-5778	45	15	decision	decision	NOUN
fueconorg-5778	45	16	making	make	VERB
fueconorg-5778	45	17	power	power	NOUN
fueconorg-5778	45	18	.	.	PUNCT
fueconorg-5778	46	1	therefore	therefore	ADV
fueconorg-5778	46	2	,	,	PUNCT
fueconorg-5778	46	3	some	some	DET
fueconorg-5778	46	4	companies	company	NOUN
fueconorg-5778	46	5	(	(	PUNCT
fueconorg-5778	46	6	walt	walt	PROPN
fueconorg-5778	46	7	disney	disney	PROPN
fueconorg-5778	46	8	company	company	NOUN
fueconorg-5778	46	9	,	,	PUNCT
fueconorg-5778	46	10	for	for	ADP
fueconorg-5778	46	11	example	example	NOUN
fueconorg-5778	46	12	)	)	PUNCT
fueconorg-5778	46	13	have	have	AUX
fueconorg-5778	46	14	been	be	AUX
fueconorg-5778	46	15	required	require	VERB
fueconorg-5778	46	16	to	to	PART
fueconorg-5778	46	17	reclassify	reclassify	VERB
fueconorg-5778	46	18	their	their	PRON
fueconorg-5778	46	19	former	former	ADJ
fueconorg-5778	46	20	equity	equity	NOUN
fueconorg-5778	46	21	method	method	NOUN
fueconorg-5778	46	22	investees	investee	NOUN
fueconorg-5778	46	23	as	as	ADP
fueconorg-5778	46	24	so	so	ADV
fueconorg-5778	46	25	called	call	VERB
fueconorg-5778	46	26	variable	variable	ADJ
fueconorg-5778	46	27	entity	entity	NOUN
fueconorg-5778	46	28	investees	investee	NOUN
fueconorg-5778	46	29	and	and	CCONJ
fueconorg-5778	46	30	to	to	PART
fueconorg-5778	46	31	consolidate	consolidate	VERB
fueconorg-5778	46	32	them	they	PRON
fueconorg-5778	46	33	.	.	PUNCT
fueconorg-5778	47	1	contrary	contrary	ADJ
fueconorg-5778	47	2	to	to	ADP
fueconorg-5778	47	3	the	the	DET
fueconorg-5778	47	4	examples	example	NOUN
fueconorg-5778	47	5	above	above	ADV
fueconorg-5778	47	6	,	,	PUNCT
fueconorg-5778	47	7	which	which	PRON
fueconorg-5778	47	8	limited	limit	VERB
fueconorg-5778	47	9	the	the	DET
fueconorg-5778	47	10	application	application	NOUN
fueconorg-5778	47	11	of	of	ADP
fueconorg-5778	47	12	the	the	DET
fueconorg-5778	47	13	equity	equity	NOUN
fueconorg-5778	47	14	method	method	NOUN
fueconorg-5778	47	15	,	,	PUNCT
fueconorg-5778	47	16	despite	despite	SCONJ
fueconorg-5778	47	17	the	the	DET
fueconorg-5778	47	18	fact	fact	NOUN
fueconorg-5778	47	19	that	that	SCONJ
fueconorg-5778	47	20	investors	investor	NOUN
fueconorg-5778	47	21	held	hold	VERB
fueconorg-5778	47	22	20	20	NUM
fueconorg-5778	47	23	-	-	SYM
fueconorg-5778	47	24	50	50	NUM
fueconorg-5778	47	25	%	%	NOUN
fueconorg-5778	47	26	of	of	ADP
fueconorg-5778	47	27	voting	voting	NOUN
fueconorg-5778	47	28	rights	right	NOUN
fueconorg-5778	47	29	,	,	PUNCT
fueconorg-5778	47	30	there	there	PRON
fueconorg-5778	47	31	are	be	VERB
fueconorg-5778	47	32	also	also	ADV
fueconorg-5778	47	33	situations	situation	NOUN
fueconorg-5778	47	34	where	where	SCONJ
fueconorg-5778	47	35	applying	apply	VERB
fueconorg-5778	47	36	the	the	DET
fueconorg-5778	47	37	equity	equity	NOUN
fueconorg-5778	47	38	method	method	NOUN
fueconorg-5778	47	39	is	be	AUX
fueconorg-5778	47	40	necessary	necessary	ADJ
fueconorg-5778	47	41	,	,	PUNCT
fueconorg-5778	47	42	even	even	ADV
fueconorg-5778	47	43	though	though	SCONJ
fueconorg-5778	47	44	investors	investor	NOUN
fueconorg-5778	47	45	own	own	VERB
fueconorg-5778	47	46	less	less	ADJ
fueconorg-5778	47	47	than	than	ADP
fueconorg-5778	47	48	20	20	NUM
fueconorg-5778	47	49	%	%	NOUN
fueconorg-5778	47	50	or	or	CCONJ
fueconorg-5778	47	51	more	more	ADJ
fueconorg-5778	47	52	than	than	ADP
fueconorg-5778	47	53	50	50	NUM
fueconorg-5778	47	54	%	%	NOUN
fueconorg-5778	47	55	of	of	ADP
fueconorg-5778	47	56	voting	voting	NOUN
fueconorg-5778	47	57	rights	right	NOUN
fueconorg-5778	47	58	in	in	ADP
fueconorg-5778	47	59	investee	investee	NOUN
fueconorg-5778	47	60	.	.	PUNCT
fueconorg-5778	48	1	for	for	ADP
fueconorg-5778	48	2	example	example	NOUN
fueconorg-5778	48	3	,	,	PUNCT
fueconorg-5778	48	4	at&t	at&t	PROPN
fueconorg-5778	48	5	,	,	PUNCT
fueconorg-5778	48	6	inc	inc	PROPN
fueconorg-5778	48	7	.	.	PROPN
fueconorg-5778	48	8	used	use	VERB
fueconorg-5778	48	9	the	the	DET
fueconorg-5778	48	10	equity	equity	NOUN
fueconorg-5778	48	11	method	method	NOUN
fueconorg-5778	48	12	to	to	PART
fueconorg-5778	48	13	account	account	VERB
fueconorg-5778	48	14	for	for	ADP
fueconorg-5778	48	15	its	its	PRON
fueconorg-5778	48	16	9	9	NUM
fueconorg-5778	48	17	%	%	NOUN
fueconorg-5778	48	18	equity	equity	NOUN
fueconorg-5778	48	19	investment	investment	NOUN
fueconorg-5778	48	20	in	in	ADP
fueconorg-5778	48	21	america	america	PROPN
fueconorg-5778	48	22	movil	movil	PROPN
fueconorg-5778	48	23	,	,	PUNCT
fueconorg-5778	48	24	a	a	DET
fueconorg-5778	48	25	wireless	wireless	ADJ
fueconorg-5778	48	26	provider	provider	NOUN
fueconorg-5778	48	27	in	in	ADP
fueconorg-5778	48	28	mexico	mexico	PROPN
fueconorg-5778	48	29	.	.	PUNCT
fueconorg-5778	49	1	this	this	PRON
fueconorg-5778	49	2	is	be	AUX
fueconorg-5778	49	3	explained	explain	VERB
fueconorg-5778	49	4	by	by	ADP
fueconorg-5778	49	5	the	the	DET
fueconorg-5778	49	6	fact	fact	NOUN
fueconorg-5778	49	7	that	that	SCONJ
fueconorg-5778	49	8	at&t	at&t	PROPN
fueconorg-5778	49	9	is	be	AUX
fueconorg-5778	49	10	a	a	DET
fueconorg-5778	49	11	member	member	NOUN
fueconorg-5778	49	12	of	of	ADP
fueconorg-5778	49	13	the	the	DET
fueconorg-5778	49	14	consortium	consortium	NOUN
fueconorg-5778	49	15	that	that	PRON
fueconorg-5778	49	16	holds	hold	VERB
fueconorg-5778	49	17	voting	voting	NOUN
fueconorg-5778	49	18	control	control	NOUN
fueconorg-5778	49	19	of	of	ADP
fueconorg-5778	49	20	the	the	DET
fueconorg-5778	49	21	america	america	PROPN
fueconorg-5778	49	22	movil	movil	PROPN
fueconorg-5778	49	23	,	,	PUNCT
fueconorg-5778	49	24	providing	provide	VERB
fueconorg-5778	49	25	it	it	PRON
fueconorg-5778	49	26	with	with	ADP
fueconorg-5778	49	27	significant	significant	ADJ
fueconorg-5778	49	28	influence	influence	NOUN
fueconorg-5778	49	29	.	.	PUNCT
fueconorg-5778	50	1	the	the	DET
fueconorg-5778	50	2	other	other	ADJ
fueconorg-5778	50	3	extreme	extreme	NOUN
fueconorg-5778	50	4	,	,	PUNCT
fueconorg-5778	50	5	which	which	PRON
fueconorg-5778	50	6	also	also	ADV
fueconorg-5778	50	7	makes	make	VERB
fueconorg-5778	50	8	it	it	PRON
fueconorg-5778	50	9	possible	possible	ADJ
fueconorg-5778	50	10	to	to	PART
fueconorg-5778	50	11	apply	apply	VERB
fueconorg-5778	50	12	the	the	DET
fueconorg-5778	50	13	equity	equity	NOUN
fueconorg-5778	50	14	method	method	NOUN
fueconorg-5778	50	15	,	,	PUNCT
fueconorg-5778	50	16	is	be	AUX
fueconorg-5778	50	17	a	a	DET
fueconorg-5778	50	18	situation	situation	NOUN
fueconorg-5778	50	19	where	where	SCONJ
fueconorg-5778	50	20	investor	investor	NOUN
fueconorg-5778	50	21	owns	own	VERB
fueconorg-5778	50	22	majority	majority	NOUN
fueconorg-5778	50	23	ownership	ownership	NOUN
fueconorg-5778	50	24	interest	interest	NOUN
fueconorg-5778	50	25	,	,	PUNCT
fueconorg-5778	50	26	but	but	CCONJ
fueconorg-5778	50	27	the	the	DET
fueconorg-5778	50	28	veto	veto	NOUN
fueconorg-5778	50	29	power	power	NOUN
fueconorg-5778	50	30	of	of	ADP
fueconorg-5778	50	31	minority	minority	NOUN
fueconorg-5778	50	32	shareholders	shareholder	NOUN
fueconorg-5778	50	33	prevents	prevent	VERB
fueconorg-5778	50	34	him	he	PRON
fueconorg-5778	50	35	from	from	ADP
fueconorg-5778	50	36	exercising	exercise	VERB
fueconorg-5778	50	37	control	control	NOUN
fueconorg-5778	50	38	over	over	ADP
fueconorg-5778	50	39	that	that	DET
fueconorg-5778	50	40	company	company	NOUN
fueconorg-5778	50	41	.	.	PUNCT
fueconorg-5778	51	1	similarly	similarly	ADV
fueconorg-5778	51	2	,	,	PUNCT
fueconorg-5778	51	3	the	the	DET
fueconorg-5778	51	4	lack	lack	NOUN
fueconorg-5778	51	5	of	of	ADP
fueconorg-5778	51	6	control	control	NOUN
fueconorg-5778	51	7	can	can	AUX
fueconorg-5778	51	8	also	also	ADV
fueconorg-5778	51	9	occur	occur	VERB
fueconorg-5778	51	10	in	in	ADP
fueconorg-5778	51	11	situations	situation	NOUN
fueconorg-5778	51	12	where	where	SCONJ
fueconorg-5778	51	13	the	the	DET
fueconorg-5778	51	14	majority	majority	NOUN
fueconorg-5778	51	15	owner	owner	NOUN
fueconorg-5778	51	16	agrees	agree	VERB
fueconorg-5778	51	17	to	to	PART
fueconorg-5778	51	18	share	share	VERB
fueconorg-5778	51	19	management	management	NOUN
fueconorg-5778	51	20	and	and	CCONJ
fueconorg-5778	51	21	control	control	NOUN
fueconorg-5778	51	22	with	with	ADP
fueconorg-5778	51	23	another	another	DET
fueconorg-5778	51	24	investor	investor	NOUN
fueconorg-5778	51	25	(	(	PUNCT
fueconorg-5778	51	26	hoyle	hoyle	NOUN
fueconorg-5778	51	27	,	,	PUNCT
fueconorg-5778	51	28	2010	2010	NUM
fueconorg-5778	51	29	)	)	PUNCT
fueconorg-5778	51	30	.	.	PUNCT
fueconorg-5778	52	1	hence	hence	ADV
fueconorg-5778	52	2	,	,	PUNCT
fueconorg-5778	52	3	the	the	DET
fueconorg-5778	52	4	arbitrariness	arbitrariness	NOUN
fueconorg-5778	52	5	of	of	ADP
fueconorg-5778	52	6	the	the	DET
fueconorg-5778	52	7	starting	start	VERB
fueconorg-5778	52	8	financial	financial	ADJ
fueconorg-5778	52	9	criterion	criterion	NOUN
fueconorg-5778	52	10	of	of	ADP
fueconorg-5778	52	11	20	20	NUM
fueconorg-5778	52	12	-	-	SYM
fueconorg-5778	52	13	50	50	NUM
fueconorg-5778	52	14	%	%	NOUN
fueconorg-5778	52	15	of	of	ADP
fueconorg-5778	52	16	voting	voting	NOUN
fueconorg-5778	52	17	rights	right	NOUN
fueconorg-5778	52	18	imposes	impose	VERB
fueconorg-5778	52	19	the	the	DET
fueconorg-5778	52	20	need	need	NOUN
fueconorg-5778	52	21	for	for	ADP
fueconorg-5778	52	22	a	a	DET
fueconorg-5778	52	23	broader	broad	ADJ
fueconorg-5778	52	24	approach	approach	NOUN
fueconorg-5778	52	25	when	when	SCONJ
fueconorg-5778	52	26	determining	determine	VERB
fueconorg-5778	52	27	the	the	DET
fueconorg-5778	52	28	existence	existence	NOUN
fueconorg-5778	52	29	of	of	ADP
fueconorg-5778	52	30	investor	investor	NOUN
fueconorg-5778	52	31	’s	’s	PART
fueconorg-5778	52	32	significant	significant	ADJ
fueconorg-5778	52	33	influence	influence	NOUN
fueconorg-5778	52	34	,	,	PUNCT
fueconorg-5778	52	35	which	which	PRON
fueconorg-5778	52	36	is	be	AUX
fueconorg-5778	52	37	additionally	additionally	ADV
fueconorg-5778	52	38	aggravated	aggravate	VERB
fueconorg-5778	52	39	by	by	ADP
fueconorg-5778	52	40	the	the	DET
fueconorg-5778	52	41	lack	lack	NOUN
fueconorg-5778	52	42	of	of	ADP
fueconorg-5778	52	43	clarity	clarity	NOUN
fueconorg-5778	52	44	and	and	CCONJ
fueconorg-5778	52	45	precision	precision	NOUN
fueconorg-5778	52	46	of	of	ADP
fueconorg-5778	52	47	the	the	DET
fueconorg-5778	52	48	supplementary	supplementary	ADJ
fueconorg-5778	52	49	criteria	criterion	NOUN
fueconorg-5778	52	50	,	,	PUNCT
fueconorg-5778	52	51	offered	offer	VERB
fueconorg-5778	52	52	by	by	ADP
fueconorg-5778	52	53	the	the	DET
fueconorg-5778	52	54	ias	ias	PROPN
fueconorg-5778	52	55	28	28	NUM
fueconorg-5778	52	56	or	or	CCONJ
fueconorg-5778	52	57	asc	asc	PROPN
fueconorg-5778	52	58	323	323	NUM
fueconorg-5778	52	59	.	.	PUNCT
fueconorg-5778	53	1	the	the	DET
fueconorg-5778	53	2	previous	previous	ADJ
fueconorg-5778	53	3	discussion	discussion	NOUN
fueconorg-5778	53	4	suggests	suggest	VERB
fueconorg-5778	53	5	that	that	SCONJ
fueconorg-5778	53	6	the	the	DET
fueconorg-5778	53	7	determination	determination	NOUN
fueconorg-5778	53	8	of	of	ADP
fueconorg-5778	53	9	the	the	DET
fueconorg-5778	53	10	existence	existence	NOUN
fueconorg-5778	53	11	of	of	ADP
fueconorg-5778	53	12	significant	significant	ADJ
fueconorg-5778	53	13	influence	influence	NOUN
fueconorg-5778	53	14	is	be	AUX
fueconorg-5778	53	15	followed	follow	VERB
fueconorg-5778	53	16	by	by	ADP
fueconorg-5778	53	17	a	a	DET
fueconorg-5778	53	18	number	number	NOUN
fueconorg-5778	53	19	of	of	ADP
fueconorg-5778	53	20	casespecific	casespecific	ADJ
fueconorg-5778	53	21	characteristics	characteristic	NOUN
fueconorg-5778	53	22	and	and	CCONJ
fueconorg-5778	53	23	may	may	AUX
fueconorg-5778	53	24	be	be	AUX
fueconorg-5778	53	25	accompanied	accompany	VERB
fueconorg-5778	53	26	by	by	ADP
fueconorg-5778	53	27	a	a	DET
fueconorg-5778	53	28	high	high	ADJ
fueconorg-5778	53	29	dose	dose	NOUN
fueconorg-5778	53	30	of	of	ADP
fueconorg-5778	53	31	subjectivity	subjectivity	NOUN
fueconorg-5778	53	32	.	.	PUNCT
fueconorg-5778	54	1	finally	finally	ADV
fueconorg-5778	54	2	,	,	PUNCT
fueconorg-5778	54	3	it	it	PRON
fueconorg-5778	54	4	is	be	AUX
fueconorg-5778	54	5	important	important	ADJ
fueconorg-5778	54	6	to	to	PART
fueconorg-5778	54	7	say	say	VERB
fueconorg-5778	54	8	that	that	SCONJ
fueconorg-5778	54	9	,	,	PUNCT
fueconorg-5778	54	10	due	due	ADP
fueconorg-5778	54	11	to	to	ADP
fueconorg-5778	54	12	the	the	DET
fueconorg-5778	54	13	lack	lack	NOUN
fueconorg-5778	54	14	of	of	ADP
fueconorg-5778	54	15	space	space	NOUN
fueconorg-5778	54	16	,	,	PUNCT
fueconorg-5778	54	17	in	in	ADP
fueconorg-5778	54	18	this	this	DET
fueconorg-5778	54	19	place	place	NOUN
fueconorg-5778	54	20	we	we	PRON
fueconorg-5778	54	21	will	will	AUX
fueconorg-5778	54	22	not	not	PART
fueconorg-5778	54	23	go	go	VERB
fueconorg-5778	54	24	into	into	ADP
fueconorg-5778	54	25	more	more	ADJ
fueconorg-5778	54	26	detail	detail	NOUN
fueconorg-5778	54	27	on	on	ADP
fueconorg-5778	54	28	the	the	DET
fueconorg-5778	54	29	concept	concept	NOUN
fueconorg-5778	54	30	of	of	ADP
fueconorg-5778	54	31	joint	joint	ADJ
fueconorg-5778	54	32	control	control	NOUN
fueconorg-5778	54	33	,	,	PUNCT
fueconorg-5778	54	34	whose	whose	DET
fueconorg-5778	54	35	existence	existence	NOUN
fueconorg-5778	54	36	is	be	AUX
fueconorg-5778	54	37	a	a	DET
fueconorg-5778	54	38	crucial	crucial	ADJ
fueconorg-5778	54	39	criterion	criterion	NOUN
fueconorg-5778	54	40	for	for	ADP
fueconorg-5778	54	41	the	the	DET
fueconorg-5778	54	42	application	application	NOUN
fueconorg-5778	54	43	of	of	ADP
fueconorg-5778	54	44	the	the	DET
fueconorg-5778	54	45	equity	equity	NOUN
fueconorg-5778	54	46	method	method	NOUN
fueconorg-5778	54	47	in	in	ADP
fueconorg-5778	54	48	the	the	DET
fueconorg-5778	54	49	case	case	NOUN
fueconorg-5778	54	50	of	of	ADP
fueconorg-5778	54	51	joint	joint	ADJ
fueconorg-5778	54	52	venture	venture	NOUN
fueconorg-5778	54	53	investments	investment	NOUN
fueconorg-5778	54	54	.	.	PUNCT
fueconorg-5778	55	1	it	it	PRON
fueconorg-5778	55	2	should	should	AUX
fueconorg-5778	55	3	be	be	AUX
fueconorg-5778	55	4	only	only	ADV
fueconorg-5778	55	5	emphasized	emphasize	VERB
fueconorg-5778	55	6	that	that	SCONJ
fueconorg-5778	55	7	determining	determine	VERB
fueconorg-5778	55	8	whether	whether	SCONJ
fueconorg-5778	55	9	an	an	DET
fueconorg-5778	55	10	investor	investor	NOUN
fueconorg-5778	55	11	engages	engage	VERB
fueconorg-5778	55	12	in	in	ADP
fueconorg-5778	55	13	joint	joint	ADJ
fueconorg-5778	55	14	control	control	NOUN
fueconorg-5778	55	15	brings	bring	VERB
fueconorg-5778	55	16	with	with	ADP
fueconorg-5778	55	17	it	it	PRON
fueconorg-5778	55	18	no	no	PRON
fueconorg-5778	55	19	less	less	ADJ
fueconorg-5778	55	20	difficulties	difficulty	NOUN
fueconorg-5778	55	21	compared	compare	VERB
fueconorg-5778	55	22	to	to	ADP
fueconorg-5778	55	23	determining	determine	VERB
fueconorg-5778	55	24	the	the	DET
fueconorg-5778	55	25	existence	existence	NOUN
fueconorg-5778	55	26	of	of	ADP
fueconorg-5778	55	27	significant	significant	ADJ
fueconorg-5778	55	28	influence	influence	NOUN
fueconorg-5778	55	29	over	over	ADP
fueconorg-5778	55	30	the	the	DET
fueconorg-5778	55	31	associates	associate	NOUN
fueconorg-5778	55	32	.	.	PUNCT
fueconorg-5778	56	1	the	the	DET
fueconorg-5778	56	2	problem	problem	NOUN
fueconorg-5778	56	3	of	of	ADP
fueconorg-5778	56	4	defining	define	VERB
fueconorg-5778	56	5	the	the	DET
fueconorg-5778	56	6	concept	concept	NOUN
fueconorg-5778	56	7	of	of	ADP
fueconorg-5778	56	8	joint	joint	ADJ
fueconorg-5778	56	9	control	control	NOUN
fueconorg-5778	56	10	is	be	AUX
fueconorg-5778	56	11	addressed	address	VERB
fueconorg-5778	56	12	by	by	ADP
fueconorg-5778	56	13	the	the	DET
fueconorg-5778	56	14	ifrs	ifrs	PROPN
fueconorg-5778	56	15	11	11	NUM
fueconorg-5778	56	16	–	–	PUNCT
fueconorg-5778	56	17	joint	joint	ADJ
fueconorg-5778	56	18	arrangements	arrangement	NOUN
fueconorg-5778	56	19	,	,	PUNCT
fueconorg-5778	56	20	which	which	PRON
fueconorg-5778	56	21	emphasizes	emphasize	VERB
fueconorg-5778	56	22	that	that	SCONJ
fueconorg-5778	56	23	“	"	PUNCT
fueconorg-5778	56	24	joint	joint	ADJ
fueconorg-5778	56	25	control	control	NOUN
fueconorg-5778	56	26	is	be	AUX
fueconorg-5778	56	27	the	the	DET
fueconorg-5778	56	28	contractually	contractually	ADV
fueconorg-5778	56	29	agreed	agree	VERB
fueconorg-5778	56	30	sharing	sharing	NOUN
fueconorg-5778	56	31	of	of	ADP
fueconorg-5778	56	32	control	control	NOUN
fueconorg-5778	56	33	of	of	ADP
fueconorg-5778	56	34	an	an	DET
fueconorg-5778	56	35	arrangement	arrangement	NOUN
fueconorg-5778	56	36	,	,	PUNCT
fueconorg-5778	56	37	which	which	PRON
fueconorg-5778	56	38	exists	exist	VERB
fueconorg-5778	56	39	only	only	ADV
fueconorg-5778	56	40	when	when	SCONJ
fueconorg-5778	56	41	decisions	decision	NOUN
fueconorg-5778	56	42	about	about	ADP
fueconorg-5778	56	43	the	the	DET
fueconorg-5778	56	44	relevant	relevant	ADJ
fueconorg-5778	56	45	activities	activity	NOUN
fueconorg-5778	56	46	require	require	VERB
fueconorg-5778	56	47	the	the	DET
fueconorg-5778	56	48	unanimous	unanimous	ADJ
fueconorg-5778	56	49	consent	consent	NOUN
fueconorg-5778	56	50	of	of	ADP
fueconorg-5778	56	51	the	the	DET
fueconorg-5778	56	52	parties	party	NOUN
fueconorg-5778	56	53	sharing	share	VERB
fueconorg-5778	56	54	control	control	NOUN
fueconorg-5778	56	55	”	"	PUNCT
fueconorg-5778	56	56	(	(	PUNCT
fueconorg-5778	56	57	ifrs	ifrs	NOUN
fueconorg-5778	56	58	11	11	NUM
fueconorg-5778	56	59	,	,	PUNCT
fueconorg-5778	56	60	2011	2011	NUM
fueconorg-5778	56	61	,	,	PUNCT
fueconorg-5778	56	62	par	par	NOUN
fueconorg-5778	56	63	.	.	PUNCT
fueconorg-5778	57	1	7	7	NUM
fueconorg-5778	57	2	)	)	PUNCT
fueconorg-5778	57	3	.	.	PUNCT
fueconorg-5778	58	1	accordingly	accordingly	ADV
fueconorg-5778	58	2	,	,	PUNCT
fueconorg-5778	58	3	in	in	ADP
fueconorg-5778	58	4	a	a	DET
fueconorg-5778	58	5	joint	joint	ADJ
fueconorg-5778	58	6	arrangement	arrangement	NOUN
fueconorg-5778	58	7	,	,	PUNCT
fueconorg-5778	58	8	no	no	DET
fueconorg-5778	58	9	single	single	ADJ
fueconorg-5778	58	10	party	party	NOUN
fueconorg-5778	58	11	controls	control	VERB
fueconorg-5778	58	12	the	the	DET
fueconorg-5778	58	13	arrangement	arrangement	NOUN
fueconorg-5778	58	14	on	on	ADP
fueconorg-5778	58	15	its	its	PRON
fueconorg-5778	58	16	own	own	ADJ
fueconorg-5778	58	17	,	,	PUNCT
fueconorg-5778	58	18	but	but	CCONJ
fueconorg-5778	58	19	all	all	DET
fueconorg-5778	58	20	the	the	DET
fueconorg-5778	58	21	parties	party	NOUN
fueconorg-5778	58	22	(	(	PUNCT
fueconorg-5778	58	23	or	or	CCONJ
fueconorg-5778	58	24	a	a	DET
fueconorg-5778	58	25	group	group	NOUN
fueconorg-5778	58	26	of	of	ADP
fueconorg-5778	58	27	the	the	DET
fueconorg-5778	58	28	parties	party	NOUN
fueconorg-5778	58	29	)	)	PUNCT
fueconorg-5778	58	30	control	control	VERB
fueconorg-5778	58	31	the	the	DET
fueconorg-5778	58	32	arrangement	arrangement	NOUN
fueconorg-5778	58	33	collectively	collectively	ADV
fueconorg-5778	58	34	by	by	ADP
fueconorg-5778	58	35	acting	act	VERB
fueconorg-5778	58	36	together	together	ADV
fueconorg-5778	58	37	to	to	PART
fueconorg-5778	58	38	direct	direct	VERB
fueconorg-5778	58	39	the	the	DET
fueconorg-5778	58	40	relevant	relevant	ADJ
fueconorg-5778	58	41	activities	activity	NOUN
fueconorg-5778	58	42	that	that	PRON
fueconorg-5778	58	43	significantly	significantly	ADV
fueconorg-5778	58	44	affect	affect	VERB
fueconorg-5778	58	45	the	the	DET
fueconorg-5778	58	46	variable	variable	ADJ
fueconorg-5778	58	47	returns	return	NOUN
fueconorg-5778	58	48	of	of	ADP
fueconorg-5778	58	49	the	the	DET
fueconorg-5778	58	50	arrangement	arrangement	NOUN
fueconorg-5778	58	51	.	.	PUNCT
fueconorg-5778	59	1	in	in	ADP
fueconorg-5778	59	2	the	the	DET
fueconorg-5778	59	3	case	case	NOUN
fueconorg-5778	59	4	of	of	ADP
fueconorg-5778	59	5	joint	joint	ADJ
fueconorg-5778	59	6	ventures	venture	NOUN
fueconorg-5778	59	7	(	(	PUNCT
fueconorg-5778	59	8	as	as	ADP
fueconorg-5778	59	9	a	a	DET
fueconorg-5778	59	10	type	type	NOUN
fueconorg-5778	59	11	of	of	ADP
fueconorg-5778	59	12	joint	joint	ADJ
fueconorg-5778	59	13	arrangements	arrangement	NOUN
fueconorg-5778	59	14	which	which	PRON
fueconorg-5778	59	15	is	be	AUX
fueconorg-5778	59	16	different	different	ADJ
fueconorg-5778	59	17	from	from	ADP
fueconorg-5778	59	18	joint	joint	ADJ
fueconorg-5778	59	19	operations	operation	NOUN
fueconorg-5778	59	20	according	accord	VERB
fueconorg-5778	59	21	to	to	ADP
fueconorg-5778	59	22	ifrs	ifrs	PROPN
fueconorg-5778	59	23	11	11	NUM
fueconorg-5778	59	24	)	)	PUNCT
fueconorg-5778	59	25	,	,	PUNCT
fueconorg-5778	59	26	joint	joint	ADJ
fueconorg-5778	59	27	control	control	NOUN
fueconorg-5778	59	28	allows	allow	VERB
fueconorg-5778	59	29	parties	party	NOUN
fueconorg-5778	59	30	’	’	PART
fueconorg-5778	59	31	rights	right	NOUN
fueconorg-5778	59	32	to	to	ADP
fueconorg-5778	59	33	the	the	DET
fueconorg-5778	59	34	entity	entity	NOUN
fueconorg-5778	59	35	’s	’s	PART
fueconorg-5778	59	36	net	net	ADJ
fueconorg-5778	59	37	assets	asset	NOUN
fueconorg-5778	59	38	and	and	CCONJ
fueconorg-5778	59	39	obliges	oblige	VERB
fueconorg-5778	59	40	them	they	PRON
fueconorg-5778	59	41	to	to	PART
fueconorg-5778	59	42	use	use	VERB
fueconorg-5778	59	43	the	the	DET
fueconorg-5778	59	44	equity	equity	NOUN
fueconorg-5778	59	45	method	method	NOUN
fueconorg-5778	59	46	(	(	PUNCT
fueconorg-5778	59	47	leitner	leitner	NOUN
fueconorg-5778	59	48	-	-	PUNCT
fueconorg-5778	59	49	hanetseder	hanetseder	NOUN
fueconorg-5778	59	50	et	et	PROPN
fueconorg-5778	59	51	al	al	PROPN
fueconorg-5778	59	52	.	.	PROPN
fueconorg-5778	59	53	,	,	PUNCT
fueconorg-5778	59	54	2014	2014	NUM
fueconorg-5778	59	55	)	)	PUNCT
fueconorg-5778	59	56	.	.	PUNCT
fueconorg-5778	60	1	informational	informational	ADJ
fueconorg-5778	60	2	scopes	scope	NOUN
fueconorg-5778	60	3	and	and	CCONJ
fueconorg-5778	60	4	area	area	NOUN
fueconorg-5778	60	5	of	of	ADP
fueconorg-5778	60	6	application	application	NOUN
fueconorg-5778	60	7	of	of	ADP
fueconorg-5778	60	8	the	the	DET
fueconorg-5778	60	9	equity	equity	NOUN
fueconorg-5778	60	10	method	method	NOUN
fueconorg-5778	60	11	177	177	NUM
fueconorg-5778	60	12	2	2	NUM
fueconorg-5778	60	13	.	.	PUNCT
fueconorg-5778	60	14	basic	basic	ADJ
fueconorg-5778	60	15	characteristics	characteristic	NOUN
fueconorg-5778	60	16	of	of	ADP
fueconorg-5778	60	17	the	the	DET
fueconorg-5778	60	18	equity	equity	NOUN
fueconorg-5778	60	19	method	method	NOUN
fueconorg-5778	60	20	as	as	SCONJ
fueconorg-5778	60	21	we	we	PRON
fueconorg-5778	60	22	have	have	AUX
fueconorg-5778	60	23	previously	previously	ADV
fueconorg-5778	60	24	emphasized	emphasize	VERB
fueconorg-5778	60	25	,	,	PUNCT
fueconorg-5778	60	26	the	the	DET
fueconorg-5778	60	27	investor	investor	NOUN
fueconorg-5778	60	28	makes	make	VERB
fueconorg-5778	60	29	a	a	DET
fueconorg-5778	60	30	significant	significant	ADJ
fueconorg-5778	60	31	ownership	ownership	NOUN
fueconorg-5778	60	32	interest	interest	NOUN
fueconorg-5778	60	33	when	when	SCONJ
fueconorg-5778	60	34	owning	own	VERB
fueconorg-5778	60	35	20	20	NUM
fueconorg-5778	60	36	-	-	SYM
fueconorg-5778	60	37	50	50	NUM
fueconorg-5778	60	38	%	%	NOUN
fueconorg-5778	60	39	of	of	ADP
fueconorg-5778	60	40	shares	share	NOUN
fueconorg-5778	60	41	in	in	ADP
fueconorg-5778	60	42	the	the	DET
fueconorg-5778	60	43	investee	investee	NOUN
fueconorg-5778	60	44	’s	’s	PART
fueconorg-5778	60	45	equity	equity	NOUN
fueconorg-5778	60	46	,	,	PUNCT
fueconorg-5778	60	47	which	which	PRON
fueconorg-5778	60	48	is	be	AUX
fueconorg-5778	60	49	often	often	ADV
fueconorg-5778	60	50	the	the	DET
fueconorg-5778	60	51	basis	basis	NOUN
fueconorg-5778	60	52	for	for	ADP
fueconorg-5778	60	53	exercising	exercise	VERB
fueconorg-5778	60	54	significant	significant	ADJ
fueconorg-5778	60	55	influence	influence	NOUN
fueconorg-5778	60	56	over	over	ADP
fueconorg-5778	60	57	its	its	PRON
fueconorg-5778	60	58	business	business	NOUN
fueconorg-5778	60	59	.	.	PUNCT
fueconorg-5778	61	1	for	for	ADP
fueconorg-5778	61	2	the	the	DET
fueconorg-5778	61	3	purpose	purpose	NOUN
fueconorg-5778	61	4	of	of	ADP
fueconorg-5778	61	5	counting	count	VERB
fueconorg-5778	61	6	for	for	ADP
fueconorg-5778	61	7	investments	investment	NOUN
fueconorg-5778	61	8	in	in	ADP
fueconorg-5778	61	9	associates	associate	NOUN
fueconorg-5778	61	10	or	or	CCONJ
fueconorg-5778	61	11	joint	joint	ADJ
fueconorg-5778	61	12	ventures	venture	NOUN
fueconorg-5778	61	13	,	,	PUNCT
fueconorg-5778	61	14	over	over	ADP
fueconorg-5778	61	15	which	which	PRON
fueconorg-5778	61	16	the	the	DET
fueconorg-5778	61	17	investor	investor	NOUN
fueconorg-5778	61	18	exercises	exercise	VERB
fueconorg-5778	61	19	significant	significant	ADJ
fueconorg-5778	61	20	influence	influence	NOUN
fueconorg-5778	61	21	or	or	CCONJ
fueconorg-5778	61	22	joint	joint	ADJ
fueconorg-5778	61	23	control	control	NOUN
fueconorg-5778	61	24	,	,	PUNCT
fueconorg-5778	61	25	it	it	PRON
fueconorg-5778	61	26	is	be	AUX
fueconorg-5778	61	27	necessary	necessary	ADJ
fueconorg-5778	61	28	to	to	PART
fueconorg-5778	61	29	use	use	VERB
fueconorg-5778	61	30	the	the	DET
fueconorg-5778	61	31	equity	equity	NOUN
fueconorg-5778	61	32	method	method	NOUN
fueconorg-5778	61	33	,	,	PUNCT
fueconorg-5778	61	34	according	accord	VERB
fueconorg-5778	61	35	to	to	ADP
fueconorg-5778	61	36	ias	ias	PROPN
fueconorg-5778	61	37	28	28	NUM
fueconorg-5778	61	38	.	.	PUNCT
fueconorg-5778	62	1	it	it	PRON
fueconorg-5778	62	2	is	be	AUX
fueconorg-5778	62	3	the	the	DET
fueconorg-5778	62	4	accounting	accounting	NOUN
fueconorg-5778	62	5	method	method	NOUN
fueconorg-5778	62	6	whereby	whereby	SCONJ
fueconorg-5778	62	7	the	the	DET
fueconorg-5778	62	8	investment	investment	NOUN
fueconorg-5778	62	9	is	be	AUX
fueconorg-5778	62	10	initially	initially	ADV
fueconorg-5778	62	11	recognized	recognize	VERB
fueconorg-5778	62	12	at	at	ADP
fueconorg-5778	62	13	cost	cost	NOUN
fueconorg-5778	62	14	and	and	CCONJ
fueconorg-5778	62	15	adjusted	adjust	VERB
fueconorg-5778	62	16	after	after	ADP
fueconorg-5778	62	17	the	the	DET
fueconorg-5778	62	18	acquisition	acquisition	NOUN
fueconorg-5778	62	19	date	date	NOUN
fueconorg-5778	62	20	for	for	ADP
fueconorg-5778	62	21	the	the	DET
fueconorg-5778	62	22	changes	change	NOUN
fueconorg-5778	62	23	in	in	ADP
fueconorg-5778	62	24	the	the	DET
fueconorg-5778	62	25	investor	investor	NOUN
fueconorg-5778	62	26	's	's	PART
fueconorg-5778	62	27	share	share	NOUN
fueconorg-5778	62	28	of	of	ADP
fueconorg-5778	62	29	the	the	DET
fueconorg-5778	62	30	net	net	ADJ
fueconorg-5778	62	31	assets	asset	NOUN
fueconorg-5778	62	32	of	of	ADP
fueconorg-5778	62	33	the	the	DET
fueconorg-5778	62	34	investee	investee	NOUN
fueconorg-5778	62	35	(	(	PUNCT
fueconorg-5778	62	36	ias	ias	PROPN
fueconorg-5778	62	37	28	28	NUM
fueconorg-5778	62	38	,	,	PUNCT
fueconorg-5778	62	39	2011	2011	NUM
fueconorg-5778	62	40	par.3	par.3	NUM
fueconorg-5778	62	41	)	)	PUNCT
fueconorg-5778	62	42	.	.	PUNCT
fueconorg-5778	63	1	as	as	ADP
fueconorg-5778	63	2	a	a	DET
fueconorg-5778	63	3	consequence	consequence	NOUN
fueconorg-5778	63	4	,	,	PUNCT
fueconorg-5778	63	5	the	the	DET
fueconorg-5778	63	6	investor	investor	NOUN
fueconorg-5778	63	7	's	's	PART
fueconorg-5778	63	8	profit	profit	NOUN
fueconorg-5778	63	9	and	and	CCONJ
fueconorg-5778	63	10	loss	loss	NOUN
fueconorg-5778	63	11	statement	statement	NOUN
fueconorg-5778	63	12	will	will	AUX
fueconorg-5778	63	13	include	include	VERB
fueconorg-5778	63	14	the	the	DET
fueconorg-5778	63	15	related	related	ADJ
fueconorg-5778	63	16	share	share	NOUN
fueconorg-5778	63	17	of	of	ADP
fueconorg-5778	63	18	the	the	DET
fueconorg-5778	63	19	profit	profit	NOUN
fueconorg-5778	63	20	or	or	CCONJ
fueconorg-5778	63	21	loss	loss	NOUN
fueconorg-5778	63	22	of	of	ADP
fueconorg-5778	63	23	the	the	DET
fueconorg-5778	63	24	investee	investee	NOUN
fueconorg-5778	63	25	,	,	PUNCT
fueconorg-5778	63	26	and	and	CCONJ
fueconorg-5778	63	27	its	its	PRON
fueconorg-5778	63	28	other	other	ADJ
fueconorg-5778	63	29	comprehensive	comprehensive	ADJ
fueconorg-5778	63	30	income	income	NOUN
fueconorg-5778	63	31	includes	include	VERB
fueconorg-5778	63	32	its	its	PRON
fueconorg-5778	63	33	share	share	NOUN
fueconorg-5778	63	34	of	of	ADP
fueconorg-5778	63	35	the	the	DET
fueconorg-5778	63	36	other	other	ADJ
fueconorg-5778	63	37	comprehensive	comprehensive	ADJ
fueconorg-5778	63	38	income	income	NOUN
fueconorg-5778	63	39	of	of	ADP
fueconorg-5778	63	40	the	the	DET
fueconorg-5778	63	41	investee	investee	NOUN
fueconorg-5778	63	42	.	.	PUNCT
fueconorg-5778	64	1	in	in	ADP
fueconorg-5778	64	2	contrast	contrast	NOUN
fueconorg-5778	64	3	,	,	PUNCT
fueconorg-5778	64	4	an	an	DET
fueconorg-5778	64	5	acquisition	acquisition	NOUN
fueconorg-5778	64	6	method	method	NOUN
fueconorg-5778	64	7	is	be	AUX
fueconorg-5778	64	8	used	use	VERB
fueconorg-5778	64	9	for	for	ADP
fueconorg-5778	64	10	accounting	account	VERB
fueconorg-5778	64	11	for	for	ADP
fueconorg-5778	64	12	majority	majority	NOUN
fueconorg-5778	64	13	ownership	ownership	NOUN
fueconorg-5778	64	14	interests	interest	NOUN
fueconorg-5778	64	15	(	(	PUNCT
fueconorg-5778	64	16	that	that	PRON
fueconorg-5778	64	17	allow	allow	VERB
fueconorg-5778	64	18	parent	parent	NOUN
fueconorg-5778	64	19	’s	’s	PART
fueconorg-5778	64	20	control	control	NOUN
fueconorg-5778	64	21	over	over	ADP
fueconorg-5778	64	22	a	a	DET
fueconorg-5778	64	23	subsidiary	subsidiary	NOUN
fueconorg-5778	64	24	)	)	PUNCT
fueconorg-5778	64	25	and	and	CCONJ
fueconorg-5778	64	26	reporting	report	VERB
fueconorg-5778	64	27	on	on	ADP
fueconorg-5778	64	28	them	they	PRON
fueconorg-5778	64	29	in	in	ADP
fueconorg-5778	64	30	the	the	DET
fueconorg-5778	64	31	consolidated	consolidated	ADJ
fueconorg-5778	64	32	financial	financial	ADJ
fueconorg-5778	64	33	statements	statement	NOUN
fueconorg-5778	64	34	.	.	PUNCT
fueconorg-5778	65	1	accordingly	accordingly	ADV
fueconorg-5778	65	2	,	,	PUNCT
fueconorg-5778	65	3	different	different	ADJ
fueconorg-5778	65	4	levels	level	NOUN
fueconorg-5778	65	5	of	of	ADP
fueconorg-5778	65	6	control	control	NOUN
fueconorg-5778	65	7	and	and	CCONJ
fueconorg-5778	65	8	resulting	result	VERB
fueconorg-5778	65	9	relationships	relationship	NOUN
fueconorg-5778	65	10	between	between	ADP
fueconorg-5778	65	11	investors	investor	NOUN
fueconorg-5778	65	12	and	and	CCONJ
fueconorg-5778	65	13	investees	investee	NOUN
fueconorg-5778	65	14	require	require	VERB
fueconorg-5778	65	15	the	the	DET
fueconorg-5778	65	16	application	application	NOUN
fueconorg-5778	65	17	of	of	ADP
fueconorg-5778	65	18	different	different	ADJ
fueconorg-5778	65	19	accounting	accounting	NOUN
fueconorg-5778	65	20	methods	method	NOUN
fueconorg-5778	65	21	for	for	ADP
fueconorg-5778	65	22	equity	equity	NOUN
fueconorg-5778	65	23	investments	investment	NOUN
fueconorg-5778	65	24	’	'	PUNCT
fueconorg-5778	65	25	valuation	valuation	NOUN
fueconorg-5778	65	26	and	and	CCONJ
fueconorg-5778	65	27	consolidation	consolidation	NOUN
fueconorg-5778	65	28	.	.	PUNCT
fueconorg-5778	66	1	the	the	DET
fueconorg-5778	66	2	initial	initial	ADJ
fueconorg-5778	66	3	recognition	recognition	NOUN
fueconorg-5778	66	4	is	be	AUX
fueconorg-5778	66	5	only	only	ADV
fueconorg-5778	66	6	the	the	DET
fueconorg-5778	66	7	first	first	ADJ
fueconorg-5778	66	8	step	step	NOUN
fueconorg-5778	66	9	in	in	ADP
fueconorg-5778	66	10	applying	apply	VERB
fueconorg-5778	66	11	the	the	DET
fueconorg-5778	66	12	equity	equity	NOUN
fueconorg-5778	66	13	method	method	NOUN
fueconorg-5778	66	14	and	and	CCONJ
fueconorg-5778	66	15	it	it	PRON
fueconorg-5778	66	16	is	be	AUX
fueconorg-5778	66	17	carried	carry	VERB
fueconorg-5778	66	18	out	out	ADP
fueconorg-5778	66	19	in	in	ADP
fueconorg-5778	66	20	the	the	DET
fueconorg-5778	66	21	amount	amount	NOUN
fueconorg-5778	66	22	of	of	ADP
fueconorg-5778	66	23	the	the	DET
fueconorg-5778	66	24	cost	cost	NOUN
fueconorg-5778	66	25	of	of	ADP
fueconorg-5778	66	26	the	the	DET
fueconorg-5778	66	27	acquired	acquire	VERB
fueconorg-5778	66	28	equity	equity	NOUN
fueconorg-5778	66	29	share	share	NOUN
fueconorg-5778	66	30	.	.	PUNCT
fueconorg-5778	67	1	this	this	PRON
fueconorg-5778	67	2	means	mean	VERB
fueconorg-5778	67	3	that	that	SCONJ
fueconorg-5778	67	4	,	,	PUNCT
fueconorg-5778	67	5	unlike	unlike	ADP
fueconorg-5778	67	6	the	the	DET
fueconorg-5778	67	7	majority	majority	NOUN
fueconorg-5778	67	8	ownership	ownership	NOUN
fueconorg-5778	67	9	interests	interest	NOUN
fueconorg-5778	67	10	,	,	PUNCT
fueconorg-5778	67	11	which	which	PRON
fueconorg-5778	67	12	are	be	AUX
fueconorg-5778	67	13	initially	initially	ADV
fueconorg-5778	67	14	measured	measure	VERB
fueconorg-5778	67	15	at	at	ADP
fueconorg-5778	67	16	fair	fair	ADJ
fueconorg-5778	67	17	value	value	NOUN
fueconorg-5778	67	18	,	,	PUNCT
fueconorg-5778	67	19	the	the	DET
fueconorg-5778	67	20	costs	cost	NOUN
fueconorg-5778	67	21	of	of	ADP
fueconorg-5778	67	22	significant	significant	ADJ
fueconorg-5778	67	23	ownership	ownership	NOUN
fueconorg-5778	67	24	interests	interest	NOUN
fueconorg-5778	67	25	also	also	ADV
fueconorg-5778	67	26	include	include	VERB
fueconorg-5778	67	27	any	any	DET
fueconorg-5778	67	28	transaction	transaction	NOUN
fueconorg-5778	67	29	costs	cost	NOUN
fueconorg-5778	67	30	that	that	PRON
fueconorg-5778	67	31	are	be	AUX
fueconorg-5778	67	32	associated	associate	VERB
fueconorg-5778	67	33	with	with	ADP
fueconorg-5778	67	34	the	the	DET
fueconorg-5778	67	35	acquisition	acquisition	NOUN
fueconorg-5778	67	36	(	(	PUNCT
fueconorg-5778	67	37	stock	stock	NOUN
fueconorg-5778	67	38	exchange	exchange	NOUN
fueconorg-5778	67	39	fees	fee	NOUN
fueconorg-5778	67	40	,	,	PUNCT
fueconorg-5778	67	41	costs	cost	NOUN
fueconorg-5778	67	42	of	of	ADP
fueconorg-5778	67	43	legal	legal	ADJ
fueconorg-5778	67	44	and	and	CCONJ
fueconorg-5778	67	45	other	other	ADJ
fueconorg-5778	67	46	services	service	NOUN
fueconorg-5778	67	47	etc	etc	X
fueconorg-5778	67	48	.	.	PUNCT
fueconorg-5778	67	49	)	)	PUNCT
fueconorg-5778	67	50	.	.	PUNCT
fueconorg-5778	68	1	in	in	ADP
fueconorg-5778	68	2	anticipation	anticipation	NOUN
fueconorg-5778	68	3	of	of	ADP
fueconorg-5778	68	4	above	above	ADP
fueconorg-5778	68	5	average	average	ADJ
fueconorg-5778	68	6	returns	return	NOUN
fueconorg-5778	68	7	,	,	PUNCT
fueconorg-5778	68	8	when	when	SCONJ
fueconorg-5778	68	9	buying	buy	VERB
fueconorg-5778	68	10	an	an	DET
fueconorg-5778	68	11	equity	equity	NOUN
fueconorg-5778	68	12	share	share	NOUN
fueconorg-5778	68	13	,	,	PUNCT
fueconorg-5778	68	14	investor	investor	NOUN
fueconorg-5778	68	15	may	may	AUX
fueconorg-5778	68	16	decide	decide	VERB
fueconorg-5778	68	17	to	to	PART
fueconorg-5778	68	18	pay	pay	VERB
fueconorg-5778	68	19	more	more	ADJ
fueconorg-5778	68	20	than	than	ADP
fueconorg-5778	68	21	the	the	DET
fueconorg-5778	68	22	share	share	NOUN
fueconorg-5778	68	23	of	of	ADP
fueconorg-5778	68	24	the	the	DET
fueconorg-5778	68	25	net	net	ADJ
fueconorg-5778	68	26	fair	fair	ADJ
fueconorg-5778	68	27	value	value	NOUN
fueconorg-5778	68	28	of	of	ADP
fueconorg-5778	68	29	the	the	DET
fueconorg-5778	68	30	identifiable	identifiable	ADJ
fueconorg-5778	68	31	assets	asset	NOUN
fueconorg-5778	68	32	and	and	CCONJ
fueconorg-5778	68	33	liabilities	liability	NOUN
fueconorg-5778	68	34	of	of	ADP
fueconorg-5778	68	35	associate	associate	ADJ
fueconorg-5778	68	36	or	or	CCONJ
fueconorg-5778	68	37	joint	joint	ADJ
fueconorg-5778	68	38	venture	venture	NOUN
fueconorg-5778	68	39	.	.	PUNCT
fueconorg-5778	69	1	this	this	DET
fueconorg-5778	69	2	difference	difference	NOUN
fueconorg-5778	69	3	between	between	ADP
fueconorg-5778	69	4	the	the	DET
fueconorg-5778	69	5	higher	high	ADJ
fueconorg-5778	69	6	acquisition	acquisition	NOUN
fueconorg-5778	69	7	costs	cost	NOUN
fueconorg-5778	69	8	and	and	CCONJ
fueconorg-5778	69	9	the	the	DET
fueconorg-5778	69	10	lower	low	ADJ
fueconorg-5778	69	11	fair	fair	ADJ
fueconorg-5778	69	12	value	value	NOUN
fueconorg-5778	69	13	of	of	ADP
fueconorg-5778	69	14	the	the	DET
fueconorg-5778	69	15	related	relate	VERB
fueconorg-5778	69	16	portion	portion	NOUN
fueconorg-5778	69	17	of	of	ADP
fueconorg-5778	69	18	the	the	DET
fueconorg-5778	69	19	investee	investee	NOUN
fueconorg-5778	69	20	’s	’s	PART
fueconorg-5778	69	21	net	net	ADJ
fueconorg-5778	69	22	assets	asset	NOUN
fueconorg-5778	69	23	represents	represent	VERB
fueconorg-5778	69	24	goodwill	goodwill	NOUN
fueconorg-5778	69	25	,	,	PUNCT
fueconorg-5778	69	26	which	which	PRON
fueconorg-5778	69	27	is	be	AUX
fueconorg-5778	69	28	included	include	VERB
fueconorg-5778	69	29	in	in	ADP
fueconorg-5778	69	30	the	the	DET
fueconorg-5778	69	31	carrying	carrying	NOUN
fueconorg-5778	69	32	amount	amount	NOUN
fueconorg-5778	69	33	of	of	ADP
fueconorg-5778	69	34	the	the	DET
fueconorg-5778	69	35	investment	investment	NOUN
fueconorg-5778	69	36	(	(	PUNCT
fueconorg-5778	69	37	as	as	ADP
fueconorg-5778	69	38	its	its	PRON
fueconorg-5778	69	39	integral	integral	ADJ
fueconorg-5778	69	40	part	part	NOUN
fueconorg-5778	69	41	)	)	PUNCT
fueconorg-5778	69	42	within	within	ADP
fueconorg-5778	69	43	investor	investor	NOUN
fueconorg-5778	69	44	’s	’s	PART
fueconorg-5778	69	45	statement	statement	NOUN
fueconorg-5778	69	46	of	of	ADP
fueconorg-5778	69	47	financial	financial	ADJ
fueconorg-5778	69	48	position	position	NOUN
fueconorg-5778	69	49	.	.	PUNCT
fueconorg-5778	70	1	therefore	therefore	ADV
fueconorg-5778	70	2	,	,	PUNCT
fueconorg-5778	70	3	goodwill	goodwill	NOUN
fueconorg-5778	70	4	is	be	AUX
fueconorg-5778	70	5	not	not	PART
fueconorg-5778	70	6	disclosed	disclose	VERB
fueconorg-5778	70	7	separately	separately	ADV
fueconorg-5778	70	8	,	,	PUNCT
fueconorg-5778	70	9	as	as	SCONJ
fueconorg-5778	70	10	it	it	PRON
fueconorg-5778	70	11	is	be	AUX
fueconorg-5778	70	12	the	the	DET
fueconorg-5778	70	13	case	case	NOUN
fueconorg-5778	70	14	when	when	SCONJ
fueconorg-5778	70	15	acquiring	acquire	VERB
fueconorg-5778	70	16	subsidiaries	subsidiary	NOUN
fueconorg-5778	70	17	,	,	PUNCT
fueconorg-5778	70	18	and	and	CCONJ
fueconorg-5778	70	19	not	not	PART
fueconorg-5778	70	20	tested	test	VERB
fueconorg-5778	70	21	for	for	ADP
fueconorg-5778	70	22	impairment	impairment	NOUN
fueconorg-5778	70	23	,	,	PUNCT
fueconorg-5778	70	24	but	but	CCONJ
fueconorg-5778	70	25	subject	subject	NOUN
fueconorg-5778	70	26	of	of	ADP
fueconorg-5778	70	27	that	that	DET
fueconorg-5778	70	28	test	test	NOUN
fueconorg-5778	70	29	is	be	AUX
fueconorg-5778	70	30	investment	investment	NOUN
fueconorg-5778	70	31	as	as	ADP
fueconorg-5778	70	32	a	a	DET
fueconorg-5778	70	33	whole	whole	NOUN
fueconorg-5778	70	34	.	.	PUNCT
fueconorg-5778	71	1	on	on	ADP
fueconorg-5778	71	2	the	the	DET
fueconorg-5778	71	3	other	other	ADJ
fueconorg-5778	71	4	hand	hand	NOUN
fueconorg-5778	71	5	,	,	PUNCT
fueconorg-5778	71	6	if	if	SCONJ
fueconorg-5778	71	7	the	the	DET
fueconorg-5778	71	8	carrying	carrying	NOUN
fueconorg-5778	71	9	amount	amount	NOUN
fueconorg-5778	71	10	of	of	ADP
fueconorg-5778	71	11	the	the	DET
fueconorg-5778	71	12	investment	investment	NOUN
fueconorg-5778	71	13	is	be	AUX
fueconorg-5778	71	14	lower	low	ADJ
fueconorg-5778	71	15	than	than	ADP
fueconorg-5778	71	16	the	the	DET
fueconorg-5778	71	17	related	relate	VERB
fueconorg-5778	71	18	portion	portion	NOUN
fueconorg-5778	71	19	of	of	ADP
fueconorg-5778	71	20	the	the	DET
fueconorg-5778	71	21	fair	fair	ADJ
fueconorg-5778	71	22	value	value	NOUN
fueconorg-5778	71	23	of	of	ADP
fueconorg-5778	71	24	the	the	DET
fueconorg-5778	71	25	investee	investee	NOUN
fueconorg-5778	71	26	’s	’s	PART
fueconorg-5778	71	27	net	net	ADJ
fueconorg-5778	71	28	assets	asset	NOUN
fueconorg-5778	71	29	(	(	PUNCT
fueconorg-5778	71	30	a	a	DET
fueconorg-5778	71	31	lower	low	ADJ
fueconorg-5778	71	32	amount	amount	NOUN
fueconorg-5778	71	33	is	be	AUX
fueconorg-5778	71	34	paid	pay	VERB
fueconorg-5778	71	35	)	)	PUNCT
fueconorg-5778	71	36	,	,	PUNCT
fueconorg-5778	71	37	the	the	DET
fueconorg-5778	71	38	investor	investor	NOUN
fueconorg-5778	71	39	on	on	ADP
fueconorg-5778	71	40	that	that	DET
fueconorg-5778	71	41	occasion	occasion	NOUN
fueconorg-5778	71	42	made	make	VERB
fueconorg-5778	71	43	an	an	DET
fueconorg-5778	71	44	income	income	NOUN
fueconorg-5778	71	45	,	,	PUNCT
fueconorg-5778	71	46	which	which	PRON
fueconorg-5778	71	47	should	should	AUX
fueconorg-5778	71	48	be	be	AUX
fueconorg-5778	71	49	disclosed	disclose	VERB
fueconorg-5778	71	50	in	in	ADP
fueconorg-5778	71	51	its	its	PRON
fueconorg-5778	71	52	statement	statement	NOUN
fueconorg-5778	71	53	of	of	ADP
fueconorg-5778	71	54	comprehensive	comprehensive	ADJ
fueconorg-5778	71	55	income	income	NOUN
fueconorg-5778	71	56	(	(	PUNCT
fueconorg-5778	71	57	škarić	škarić	ADJ
fueconorg-5778	71	58	-	-	PUNCT
fueconorg-5778	71	59	jovanović	jovanović	NOUN
fueconorg-5778	71	60	,	,	PUNCT
fueconorg-5778	71	61	2014	2014	NUM
fueconorg-5778	71	62	)	)	PUNCT
fueconorg-5778	71	63	.	.	PUNCT
fueconorg-5778	72	1	the	the	DET
fueconorg-5778	72	2	essential	essential	ADJ
fueconorg-5778	72	3	idea	idea	NOUN
fueconorg-5778	72	4	underlying	underlie	VERB
fueconorg-5778	72	5	the	the	DET
fueconorg-5778	72	6	equity	equity	NOUN
fueconorg-5778	72	7	method	method	NOUN
fueconorg-5778	72	8	is	be	AUX
fueconorg-5778	72	9	that	that	SCONJ
fueconorg-5778	72	10	the	the	DET
fueconorg-5778	72	11	subsequent	subsequent	ADJ
fueconorg-5778	72	12	investment	investment	NOUN
fueconorg-5778	72	13	’s	’s	PART
fueconorg-5778	72	14	valuation	valuation	NOUN
fueconorg-5778	72	15	should	should	AUX
fueconorg-5778	72	16	present	present	VERB
fueconorg-5778	72	17	the	the	DET
fueconorg-5778	72	18	close	close	ADJ
fueconorg-5778	72	19	relationship	relationship	NOUN
fueconorg-5778	72	20	that	that	PRON
fueconorg-5778	72	21	has	have	AUX
fueconorg-5778	72	22	been	be	AUX
fueconorg-5778	72	23	established	establish	VERB
fueconorg-5778	72	24	between	between	ADP
fueconorg-5778	72	25	the	the	DET
fueconorg-5778	72	26	investor	investor	NOUN
fueconorg-5778	72	27	and	and	CCONJ
fueconorg-5778	72	28	investee	investee	NOUN
fueconorg-5778	72	29	,	,	PUNCT
fueconorg-5778	72	30	as	as	ADP
fueconorg-5778	72	31	a	a	DET
fueconorg-5778	72	32	result	result	NOUN
fueconorg-5778	72	33	of	of	ADP
fueconorg-5778	72	34	significant	significant	ADJ
fueconorg-5778	72	35	or	or	CCONJ
fueconorg-5778	72	36	joint	joint	ADJ
fueconorg-5778	72	37	control	control	NOUN
fueconorg-5778	72	38	.	.	PUNCT
fueconorg-5778	73	1	therefore	therefore	ADV
fueconorg-5778	73	2	,	,	PUNCT
fueconorg-5778	73	3	in	in	ADP
fueconorg-5778	73	4	accordance	accordance	NOUN
fueconorg-5778	73	5	with	with	ADP
fueconorg-5778	73	6	this	this	DET
fueconorg-5778	73	7	method	method	NOUN
fueconorg-5778	73	8	,	,	PUNCT
fueconorg-5778	73	9	the	the	DET
fueconorg-5778	73	10	value	value	NOUN
fueconorg-5778	73	11	of	of	ADP
fueconorg-5778	73	12	equity	equity	NOUN
fueconorg-5778	73	13	investment	investment	NOUN
fueconorg-5778	73	14	is	be	AUX
fueconorg-5778	73	15	constantly	constantly	ADV
fueconorg-5778	73	16	changing	change	VERB
fueconorg-5778	73	17	in	in	ADP
fueconorg-5778	73	18	line	line	NOUN
fueconorg-5778	73	19	with	with	ADP
fueconorg-5778	73	20	the	the	DET
fueconorg-5778	73	21	changes	change	NOUN
fueconorg-5778	73	22	in	in	ADP
fueconorg-5778	73	23	net	net	ADJ
fueconorg-5778	73	24	assets	asset	NOUN
fueconorg-5778	73	25	of	of	ADP
fueconorg-5778	73	26	investee	investee	NOUN
fueconorg-5778	73	27	,	,	PUNCT
fueconorg-5778	73	28	so	so	SCONJ
fueconorg-5778	73	29	it	it	PRON
fueconorg-5778	73	30	can	can	AUX
fueconorg-5778	73	31	always	always	ADV
fueconorg-5778	73	32	reflect	reflect	VERB
fueconorg-5778	73	33	the	the	DET
fueconorg-5778	73	34	associated	associated	ADJ
fueconorg-5778	73	35	portion	portion	NOUN
fueconorg-5778	73	36	of	of	ADP
fueconorg-5778	73	37	investee	investee	NOUN
fueconorg-5778	73	38	’s	’s	PART
fueconorg-5778	73	39	net	net	ADJ
fueconorg-5778	73	40	assets	asset	NOUN
fueconorg-5778	73	41	in	in	ADP
fueconorg-5778	73	42	the	the	DET
fueconorg-5778	73	43	investor	investor	NOUN
fueconorg-5778	73	44	’s	’s	PART
fueconorg-5778	73	45	statement	statement	NOUN
fueconorg-5778	73	46	of	of	ADP
fueconorg-5778	73	47	financial	financial	ADJ
fueconorg-5778	73	48	position	position	NOUN
fueconorg-5778	73	49	.	.	PUNCT
fueconorg-5778	74	1	these	these	DET
fueconorg-5778	74	2	changes	change	NOUN
fueconorg-5778	74	3	are	be	AUX
fueconorg-5778	74	4	most	most	ADV
fueconorg-5778	74	5	often	often	ADV
fueconorg-5778	74	6	caused	cause	VERB
fueconorg-5778	74	7	by	by	ADP
fueconorg-5778	74	8	:	:	PUNCT
fueconorg-5778	74	9	the	the	DET
fueconorg-5778	74	10	subsequent	subsequent	ADJ
fueconorg-5778	74	11	investment	investment	NOUN
fueconorg-5778	74	12	or	or	CCONJ
fueconorg-5778	74	13	withdrawal	withdrawal	NOUN
fueconorg-5778	74	14	of	of	ADP
fueconorg-5778	74	15	a	a	DET
fueconorg-5778	74	16	portion	portion	NOUN
fueconorg-5778	74	17	of	of	ADP
fueconorg-5778	74	18	the	the	DET
fueconorg-5778	74	19	investor	investor	NOUN
fueconorg-5778	74	20	's	's	PART
fueconorg-5778	74	21	ownership	ownership	NOUN
fueconorg-5778	74	22	interest	interest	NOUN
fueconorg-5778	74	23	,	,	PUNCT
fueconorg-5778	74	24	the	the	DET
fueconorg-5778	74	25	profit	profit	NOUN
fueconorg-5778	74	26	or	or	CCONJ
fueconorg-5778	74	27	loss	loss	NOUN
fueconorg-5778	74	28	of	of	ADP
fueconorg-5778	74	29	the	the	DET
fueconorg-5778	74	30	investee	investee	NOUN
fueconorg-5778	74	31	or	or	CCONJ
fueconorg-5778	74	32	changes	change	NOUN
fueconorg-5778	74	33	in	in	ADP
fueconorg-5778	74	34	the	the	DET
fueconorg-5778	74	35	fair	fair	ADJ
fueconorg-5778	74	36	value	value	NOUN
fueconorg-5778	74	37	of	of	ADP
fueconorg-5778	74	38	the	the	DET
fueconorg-5778	74	39	investee	investee	NOUN
fueconorg-5778	74	40	's	's	PART
fueconorg-5778	74	41	assets	asset	NOUN
fueconorg-5778	74	42	.	.	PUNCT
fueconorg-5778	75	1	consequently	consequently	ADV
fueconorg-5778	75	2	,	,	PUNCT
fueconorg-5778	75	3	through	through	ADP
fueconorg-5778	75	4	the	the	DET
fueconorg-5778	75	5	changes	change	NOUN
fueconorg-5778	75	6	in	in	ADP
fueconorg-5778	75	7	the	the	DET
fueconorg-5778	75	8	value	value	NOUN
fueconorg-5778	75	9	of	of	ADP
fueconorg-5778	75	10	its	its	PRON
fueconorg-5778	75	11	equity	equity	NOUN
fueconorg-5778	75	12	investment	investment	NOUN
fueconorg-5778	75	13	,	,	PUNCT
fueconorg-5778	75	14	the	the	DET
fueconorg-5778	75	15	investor	investor	NOUN
fueconorg-5778	75	16	actually	actually	ADV
fueconorg-5778	75	17	bears	bear	VERB
fueconorg-5778	75	18	full	full	ADJ
fueconorg-5778	75	19	responsibility	responsibility	NOUN
fueconorg-5778	75	20	for	for	ADP
fueconorg-5778	75	21	the	the	DET
fueconorg-5778	75	22	results	result	NOUN
fueconorg-5778	75	23	of	of	ADP
fueconorg-5778	75	24	associates	associate	NOUN
fueconorg-5778	75	25	or	or	CCONJ
fueconorg-5778	75	26	joint	joint	ADJ
fueconorg-5778	75	27	ventures	venture	NOUN
fueconorg-5778	75	28	,	,	PUNCT
fueconorg-5778	75	29	given	give	VERB
fueconorg-5778	75	30	that	that	SCONJ
fueconorg-5778	75	31	it	it	PRON
fueconorg-5778	75	32	exercises	exercise	VERB
fueconorg-5778	75	33	a	a	DET
fueconorg-5778	75	34	significant	significant	ADJ
fueconorg-5778	75	35	influence	influence	NOUN
fueconorg-5778	75	36	on	on	ADP
fueconorg-5778	75	37	their	their	PRON
fueconorg-5778	75	38	business	business	NOUN
fueconorg-5778	75	39	.	.	PUNCT
fueconorg-5778	76	1	in	in	ADP
fueconorg-5778	76	2	this	this	DET
fueconorg-5778	76	3	regard	regard	NOUN
fueconorg-5778	76	4	,	,	PUNCT
fueconorg-5778	76	5	the	the	DET
fueconorg-5778	76	6	subsequent	subsequent	ADJ
fueconorg-5778	76	7	equity	equity	NOUN
fueconorg-5778	76	8	investment	investment	NOUN
fueconorg-5778	76	9	in	in	ADP
fueconorg-5778	76	10	associates	associate	NOUN
fueconorg-5778	76	11	or	or	CCONJ
fueconorg-5778	76	12	joint	joint	ADJ
fueconorg-5778	76	13	ventures	venture	NOUN
fueconorg-5778	76	14	increases	increase	VERB
fueconorg-5778	76	15	their	their	PRON
fueconorg-5778	76	16	net	net	ADJ
fueconorg-5778	76	17	assets	asset	NOUN
fueconorg-5778	76	18	and	and	CCONJ
fueconorg-5778	76	19	,	,	PUNCT
fueconorg-5778	76	20	therefore	therefore	ADV
fueconorg-5778	76	21	,	,	PUNCT
fueconorg-5778	76	22	the	the	DET
fueconorg-5778	76	23	amount	amount	NOUN
fueconorg-5778	76	24	of	of	ADP
fueconorg-5778	76	25	investor	investor	NOUN
fueconorg-5778	76	26	’s	’s	PART
fueconorg-5778	76	27	participation	participation	NOUN
fueconorg-5778	76	28	,	,	PUNCT
fueconorg-5778	76	29	regardless	regardless	ADV
fueconorg-5778	76	30	of	of	ADP
fueconorg-5778	76	31	whether	whether	SCONJ
fueconorg-5778	76	32	178	178	NUM
fueconorg-5778	76	33	v.	v.	ADP
fueconorg-5778	76	34	sekerez	sekerez	NOUN
fueconorg-5778	76	35	there	there	PRON
fueconorg-5778	76	36	will	will	AUX
fueconorg-5778	76	37	be	be	AUX
fueconorg-5778	76	38	a	a	DET
fueconorg-5778	76	39	change	change	NOUN
fueconorg-5778	76	40	in	in	ADP
fueconorg-5778	76	41	the	the	DET
fueconorg-5778	76	42	percentage	percentage	NOUN
fueconorg-5778	76	43	of	of	ADP
fueconorg-5778	76	44	ownership	ownership	NOUN
fueconorg-5778	76	45	interest	interest	NOUN
fueconorg-5778	76	46	.	.	PUNCT
fueconorg-5778	77	1	if	if	SCONJ
fueconorg-5778	77	2	a	a	DET
fueconorg-5778	77	3	subsequent	subsequent	ADJ
fueconorg-5778	77	4	investment	investment	NOUN
fueconorg-5778	77	5	turns	turn	VERB
fueconorg-5778	77	6	significant	significant	ADJ
fueconorg-5778	77	7	ownership	ownership	NOUN
fueconorg-5778	77	8	interest	interest	NOUN
fueconorg-5778	77	9	into	into	ADP
fueconorg-5778	77	10	a	a	DET
fueconorg-5778	77	11	majority	majority	NOUN
fueconorg-5778	77	12	interest	interest	NOUN
fueconorg-5778	77	13	,	,	PUNCT
fueconorg-5778	77	14	the	the	DET
fueconorg-5778	77	15	investor	investor	NOUN
fueconorg-5778	77	16	should	should	AUX
fueconorg-5778	77	17	discontinue	discontinue	VERB
fueconorg-5778	77	18	the	the	DET
fueconorg-5778	77	19	use	use	NOUN
fueconorg-5778	77	20	of	of	ADP
fueconorg-5778	77	21	equity	equity	NOUN
fueconorg-5778	77	22	method	method	NOUN
fueconorg-5778	77	23	and	and	CCONJ
fueconorg-5778	77	24	the	the	DET
fueconorg-5778	77	25	accounting	accounting	NOUN
fueconorg-5778	77	26	for	for	ADP
fueconorg-5778	77	27	the	the	DET
fueconorg-5778	77	28	investment	investment	NOUN
fueconorg-5778	77	29	is	be	AUX
fueconorg-5778	77	30	further	far	ADV
fueconorg-5778	77	31	carried	carry	VERB
fueconorg-5778	77	32	out	out	ADP
fueconorg-5778	77	33	in	in	ADP
fueconorg-5778	77	34	accordance	accordance	NOUN
fueconorg-5778	77	35	with	with	ADP
fueconorg-5778	77	36	ifrs	ifrs	PROPN
fueconorg-5778	77	37	3	3	NUM
fueconorg-5778	77	38	business	business	NOUN
fueconorg-5778	77	39	combinations	combination	NOUN
fueconorg-5778	77	40	and	and	CCONJ
fueconorg-5778	77	41	ifrs	ifrs	PROPN
fueconorg-5778	77	42	10	10	NUM
fueconorg-5778	77	43	consolidated	consolidated	ADJ
fueconorg-5778	77	44	financial	financial	ADJ
fueconorg-5778	77	45	statements	statement	NOUN
fueconorg-5778	77	46	.	.	PUNCT
fueconorg-5778	78	1	on	on	ADP
fueconorg-5778	78	2	the	the	DET
fueconorg-5778	78	3	other	other	ADJ
fueconorg-5778	78	4	hand	hand	NOUN
fueconorg-5778	78	5	,	,	PUNCT
fueconorg-5778	78	6	reduction	reduction	NOUN
fueconorg-5778	78	7	of	of	ADP
fueconorg-5778	78	8	ownership	ownership	NOUN
fueconorg-5778	78	9	interest	interest	NOUN
fueconorg-5778	78	10	in	in	ADP
fueconorg-5778	78	11	the	the	DET
fueconorg-5778	78	12	associates	associate	NOUN
fueconorg-5778	78	13	or	or	CCONJ
fueconorg-5778	78	14	joint	joint	ADJ
fueconorg-5778	78	15	ventures	venture	NOUN
fueconorg-5778	78	16	,	,	PUNCT
fueconorg-5778	78	17	whereby	whereby	SCONJ
fueconorg-5778	78	18	the	the	DET
fueconorg-5778	78	19	investor	investor	NOUN
fueconorg-5778	78	20	retains	retain	VERB
fueconorg-5778	78	21	significant	significant	ADJ
fueconorg-5778	78	22	influence	influence	NOUN
fueconorg-5778	78	23	and	and	CCONJ
fueconorg-5778	78	24	continues	continue	VERB
fueconorg-5778	78	25	to	to	PART
fueconorg-5778	78	26	use	use	VERB
fueconorg-5778	78	27	the	the	DET
fueconorg-5778	78	28	equity	equity	NOUN
fueconorg-5778	78	29	method	method	NOUN
fueconorg-5778	78	30	,	,	PUNCT
fueconorg-5778	78	31	implies	imply	VERB
fueconorg-5778	78	32	that	that	SCONJ
fueconorg-5778	78	33	it	it	PRON
fueconorg-5778	78	34	should	should	AUX
fueconorg-5778	78	35	reclassify	reclassify	VERB
fueconorg-5778	78	36	to	to	PART
fueconorg-5778	78	37	profit	profit	NOUN
fueconorg-5778	78	38	and	and	CCONJ
fueconorg-5778	78	39	loss	loss	NOUN
fueconorg-5778	78	40	statement	statement	NOUN
fueconorg-5778	78	41	the	the	DET
fueconorg-5778	78	42	proportion	proportion	NOUN
fueconorg-5778	78	43	of	of	ADP
fueconorg-5778	78	44	the	the	DET
fueconorg-5778	78	45	gain	gain	NOUN
fueconorg-5778	78	46	or	or	CCONJ
fueconorg-5778	78	47	loss	loss	NOUN
fueconorg-5778	78	48	that	that	PRON
fueconorg-5778	78	49	had	have	AUX
fueconorg-5778	78	50	previously	previously	ADV
fueconorg-5778	78	51	been	be	AUX
fueconorg-5778	78	52	recognised	recognise	VERB
fueconorg-5778	78	53	in	in	ADP
fueconorg-5778	78	54	other	other	ADJ
fueconorg-5778	78	55	comprehensive	comprehensive	ADJ
fueconorg-5778	78	56	income	income	NOUN
fueconorg-5778	78	57	,	,	PUNCT
fueconorg-5778	78	58	relating	relate	VERB
fueconorg-5778	78	59	to	to	ADP
fueconorg-5778	78	60	that	that	DET
fueconorg-5778	78	61	reduction	reduction	NOUN
fueconorg-5778	78	62	in	in	ADP
fueconorg-5778	78	63	ownership	ownership	NOUN
fueconorg-5778	78	64	interest	interest	NOUN
fueconorg-5778	78	65	(	(	PUNCT
fueconorg-5778	78	66	ias	ias	PROPN
fueconorg-5778	78	67	28	28	NUM
fueconorg-5778	78	68	,	,	PUNCT
fueconorg-5778	78	69	2011	2011	NUM
fueconorg-5778	78	70	,	,	PUNCT
fueconorg-5778	78	71	par.25	par.25	NOUN
fueconorg-5778	78	72	)	)	PUNCT
fueconorg-5778	78	73	.	.	PUNCT
fueconorg-5778	79	1	the	the	DET
fueconorg-5778	79	2	application	application	NOUN
fueconorg-5778	79	3	of	of	ADP
fueconorg-5778	79	4	the	the	DET
fueconorg-5778	79	5	equity	equity	NOUN
fueconorg-5778	79	6	method	method	NOUN
fueconorg-5778	79	7	should	should	AUX
fueconorg-5778	79	8	be	be	AUX
fueconorg-5778	79	9	also	also	ADV
fueconorg-5778	79	10	discontinued	discontinue	VERB
fueconorg-5778	79	11	if	if	SCONJ
fueconorg-5778	79	12	the	the	DET
fueconorg-5778	79	13	investor	investor	NOUN
fueconorg-5778	79	14	sells	sell	VERB
fueconorg-5778	79	15	part	part	NOUN
fueconorg-5778	79	16	of	of	ADP
fueconorg-5778	79	17	its	its	PRON
fueconorg-5778	79	18	ownership	ownership	NOUN
fueconorg-5778	79	19	interest	interest	NOUN
fueconorg-5778	79	20	,	,	PUNCT
fueconorg-5778	79	21	whereby	whereby	SCONJ
fueconorg-5778	79	22	the	the	DET
fueconorg-5778	79	23	retained	retain	VERB
fueconorg-5778	79	24	remaining	remain	VERB
fueconorg-5778	79	25	interest	interest	NOUN
fueconorg-5778	79	26	does	do	AUX
fueconorg-5778	79	27	not	not	PART
fueconorg-5778	79	28	allow	allow	VERB
fueconorg-5778	79	29	exercising	exercise	VERB
fueconorg-5778	79	30	significant	significant	ADJ
fueconorg-5778	79	31	influence	influence	NOUN
fueconorg-5778	79	32	over	over	ADP
fueconorg-5778	79	33	the	the	DET
fueconorg-5778	79	34	investee	investee	NOUN
fueconorg-5778	79	35	,	,	PUNCT
fueconorg-5778	79	36	that	that	ADV
fueconorg-5778	79	37	is	is	ADV
fueconorg-5778	79	38	,	,	PUNCT
fueconorg-5778	79	39	when	when	SCONJ
fueconorg-5778	79	40	the	the	DET
fueconorg-5778	79	41	investee	investee	NOUN
fueconorg-5778	79	42	ceases	cease	VERB
fueconorg-5778	79	43	to	to	PART
fueconorg-5778	79	44	be	be	AUX
fueconorg-5778	79	45	an	an	DET
fueconorg-5778	79	46	associate	associate	ADJ
fueconorg-5778	79	47	or	or	CCONJ
fueconorg-5778	79	48	joint	joint	ADJ
fueconorg-5778	79	49	venture	venture	NOUN
fueconorg-5778	79	50	.	.	PUNCT
fueconorg-5778	80	1	if	if	SCONJ
fueconorg-5778	80	2	the	the	DET
fueconorg-5778	80	3	retained	retain	VERB
fueconorg-5778	80	4	ownership	ownership	NOUN
fueconorg-5778	80	5	interest	interest	NOUN
fueconorg-5778	80	6	is	be	AUX
fueconorg-5778	80	7	a	a	DET
fueconorg-5778	80	8	financial	financial	ADJ
fueconorg-5778	80	9	asset	asset	NOUN
fueconorg-5778	80	10	,	,	PUNCT
fueconorg-5778	80	11	it	it	PRON
fueconorg-5778	80	12	should	should	AUX
fueconorg-5778	80	13	be	be	AUX
fueconorg-5778	80	14	measured	measure	VERB
fueconorg-5778	80	15	at	at	ADP
fueconorg-5778	80	16	the	the	DET
fueconorg-5778	80	17	fair	fair	ADJ
fueconorg-5778	80	18	value	value	NOUN
fueconorg-5778	80	19	,	,	PUNCT
fueconorg-5778	80	20	in	in	ADP
fueconorg-5778	80	21	accordance	accordance	NOUN
fueconorg-5778	80	22	with	with	ADP
fueconorg-5778	80	23	ifrs	ifrs	PROPN
fueconorg-5778	80	24	9	9	NUM
fueconorg-5778	80	25	financial	financial	ADJ
fueconorg-5778	80	26	instruments	instrument	NOUN
fueconorg-5778	80	27	(	(	PUNCT
fueconorg-5778	80	28	ias	ias	PROPN
fueconorg-5778	80	29	28	28	NUM
fueconorg-5778	80	30	,	,	PUNCT
fueconorg-5778	80	31	2011	2011	NUM
fueconorg-5778	80	32	,	,	PUNCT
fueconorg-5778	80	33	par.22	par.22	NOUN
fueconorg-5778	80	34	)	)	PUNCT
fueconorg-5778	80	35	.	.	PUNCT
fueconorg-5778	81	1	as	as	SCONJ
fueconorg-5778	81	2	we	we	PRON
fueconorg-5778	81	3	have	have	AUX
fueconorg-5778	81	4	noted	note	VERB
fueconorg-5778	81	5	above	above	ADV
fueconorg-5778	81	6	,	,	PUNCT
fueconorg-5778	81	7	the	the	DET
fueconorg-5778	81	8	associated	associated	ADJ
fueconorg-5778	81	9	portion	portion	NOUN
fueconorg-5778	81	10	of	of	ADP
fueconorg-5778	81	11	the	the	DET
fueconorg-5778	81	12	investee	investee	NOUN
fueconorg-5778	81	13	's	's	PART
fueconorg-5778	81	14	profit	profit	NOUN
fueconorg-5778	81	15	should	should	AUX
fueconorg-5778	81	16	be	be	AUX
fueconorg-5778	81	17	recognized	recognize	VERB
fueconorg-5778	81	18	as	as	ADP
fueconorg-5778	81	19	revenue	revenue	NOUN
fueconorg-5778	81	20	from	from	ADP
fueconorg-5778	81	21	investment	investment	NOUN
fueconorg-5778	81	22	in	in	ADP
fueconorg-5778	81	23	the	the	DET
fueconorg-5778	81	24	investor	investor	NOUN
fueconorg-5778	81	25	’s	’s	PART
fueconorg-5778	81	26	statement	statement	NOUN
fueconorg-5778	81	27	of	of	ADP
fueconorg-5778	81	28	comprehensive	comprehensive	ADJ
fueconorg-5778	81	29	income	income	NOUN
fueconorg-5778	81	30	,	,	PUNCT
fueconorg-5778	81	31	while	while	SCONJ
fueconorg-5778	81	32	the	the	DET
fueconorg-5778	81	33	value	value	NOUN
fueconorg-5778	81	34	of	of	ADP
fueconorg-5778	81	35	the	the	DET
fueconorg-5778	81	36	equity	equity	NOUN
fueconorg-5778	81	37	investment	investment	NOUN
fueconorg-5778	81	38	also	also	ADV
fueconorg-5778	81	39	increases	increase	VERB
fueconorg-5778	81	40	by	by	ADP
fueconorg-5778	81	41	the	the	DET
fueconorg-5778	81	42	same	same	ADJ
fueconorg-5778	81	43	amount	amount	NOUN
fueconorg-5778	81	44	in	in	ADP
fueconorg-5778	81	45	the	the	DET
fueconorg-5778	81	46	statement	statement	NOUN
fueconorg-5778	81	47	of	of	ADP
fueconorg-5778	81	48	financial	financial	ADJ
fueconorg-5778	81	49	position	position	NOUN
fueconorg-5778	81	50	.	.	PUNCT
fueconorg-5778	82	1	this	this	DET
fueconorg-5778	82	2	amount	amount	NOUN
fueconorg-5778	82	3	is	be	AUX
fueconorg-5778	82	4	derived	derive	VERB
fueconorg-5778	82	5	by	by	ADP
fueconorg-5778	82	6	applying	apply	VERB
fueconorg-5778	82	7	a	a	DET
fueconorg-5778	82	8	percentage	percentage	NOUN
fueconorg-5778	82	9	of	of	ADP
fueconorg-5778	82	10	the	the	DET
fueconorg-5778	82	11	ownership	ownership	NOUN
fueconorg-5778	82	12	interest	interest	NOUN
fueconorg-5778	82	13	to	to	PART
fueconorg-5778	82	14	investee	investee	VERB
fueconorg-5778	82	15	’s	’s	PART
fueconorg-5778	82	16	profit	profit	NOUN
fueconorg-5778	82	17	after	after	ADP
fueconorg-5778	82	18	taxation	taxation	NOUN
fueconorg-5778	82	19	.	.	PUNCT
fueconorg-5778	83	1	in	in	ADP
fueconorg-5778	83	2	the	the	DET
fueconorg-5778	83	3	case	case	NOUN
fueconorg-5778	83	4	that	that	SCONJ
fueconorg-5778	83	5	an	an	DET
fueconorg-5778	83	6	associate	associate	NOUN
fueconorg-5778	83	7	or	or	CCONJ
fueconorg-5778	83	8	joint	joint	ADJ
fueconorg-5778	83	9	venture	venture	NOUN
fueconorg-5778	83	10	incurs	incur	VERB
fueconorg-5778	83	11	a	a	DET
fueconorg-5778	83	12	loss	loss	NOUN
fueconorg-5778	83	13	,	,	PUNCT
fueconorg-5778	83	14	the	the	DET
fueconorg-5778	83	15	investor	investor	NOUN
fueconorg-5778	83	16	’s	’s	PART
fueconorg-5778	83	17	participation	participation	NOUN
fueconorg-5778	83	18	would	would	AUX
fueconorg-5778	83	19	be	be	AUX
fueconorg-5778	83	20	proportionally	proportionally	ADV
fueconorg-5778	83	21	impaired	impaired	ADJ
fueconorg-5778	83	22	.	.	PUNCT
fueconorg-5778	84	1	this	this	DET
fueconorg-5778	84	2	approach	approach	NOUN
fueconorg-5778	84	3	of	of	ADP
fueconorg-5778	84	4	investment	investment	NOUN
fueconorg-5778	84	5	’s	’s	PART
fueconorg-5778	84	6	valuation	valuation	NOUN
fueconorg-5778	84	7	fully	fully	ADV
fueconorg-5778	84	8	reflects	reflect	VERB
fueconorg-5778	84	9	the	the	DET
fueconorg-5778	84	10	basic	basic	ADJ
fueconorg-5778	84	11	idea	idea	NOUN
fueconorg-5778	84	12	of	of	ADP
fueconorg-5778	84	13	the	the	DET
fueconorg-5778	84	14	equity	equity	NOUN
fueconorg-5778	84	15	method	method	NOUN
fueconorg-5778	84	16	and	and	CCONJ
fueconorg-5778	84	17	it	it	PRON
fueconorg-5778	84	18	is	be	AUX
fueconorg-5778	84	19	one	one	NUM
fueconorg-5778	84	20	of	of	ADP
fueconorg-5778	84	21	the	the	DET
fueconorg-5778	84	22	key	key	ADJ
fueconorg-5778	84	23	differences	difference	NOUN
fueconorg-5778	84	24	with	with	ADP
fueconorg-5778	84	25	respect	respect	NOUN
fueconorg-5778	84	26	to	to	ADP
fueconorg-5778	84	27	the	the	DET
fueconorg-5778	84	28	acquisition	acquisition	NOUN
fueconorg-5778	84	29	method	method	NOUN
fueconorg-5778	84	30	,	,	PUNCT
fueconorg-5778	84	31	where	where	SCONJ
fueconorg-5778	84	32	only	only	ADV
fueconorg-5778	84	33	a	a	DET
fueconorg-5778	84	34	portion	portion	NOUN
fueconorg-5778	84	35	of	of	ADP
fueconorg-5778	84	36	the	the	DET
fueconorg-5778	84	37	subsidiary	subsidiary	NOUN
fueconorg-5778	84	38	's	's	PART
fueconorg-5778	84	39	profit	profit	NOUN
fueconorg-5778	84	40	(	(	PUNCT
fueconorg-5778	84	41	dividend	dividend	NOUN
fueconorg-5778	84	42	paid	pay	VERB
fueconorg-5778	84	43	)	)	PUNCT
fueconorg-5778	84	44	is	be	AUX
fueconorg-5778	84	45	recognized	recognize	VERB
fueconorg-5778	84	46	as	as	ADP
fueconorg-5778	84	47	income	income	NOUN
fueconorg-5778	84	48	from	from	ADP
fueconorg-5778	84	49	the	the	DET
fueconorg-5778	84	50	parent	parent	NOUN
fueconorg-5778	84	51	's	's	PART
fueconorg-5778	84	52	participation	participation	NOUN
fueconorg-5778	84	53	.	.	PUNCT
fueconorg-5778	85	1	ias	ias	PROPN
fueconorg-5778	85	2	28	28	NUM
fueconorg-5778	85	3	in	in	ADP
fueconorg-5778	85	4	paragraph	paragraph	NOUN
fueconorg-5778	85	5	11	11	NUM
fueconorg-5778	85	6	emphasizes	emphasize	VERB
fueconorg-5778	85	7	that	that	SCONJ
fueconorg-5778	85	8	revenue	revenue	NOUN
fueconorg-5778	85	9	recognition	recognition	NOUN
fueconorg-5778	85	10	,	,	PUNCT
fueconorg-5778	85	11	based	base	VERB
fueconorg-5778	85	12	on	on	ADP
fueconorg-5778	85	13	the	the	DET
fueconorg-5778	85	14	distribution	distribution	NOUN
fueconorg-5778	85	15	of	of	ADP
fueconorg-5778	85	16	investee	investee	NOUN
fueconorg-5778	85	17	’s	’s	PART
fueconorg-5778	85	18	profit	profit	NOUN
fueconorg-5778	85	19	(	(	PUNCT
fueconorg-5778	85	20	as	as	ADP
fueconorg-5778	85	21	with	with	ADP
fueconorg-5778	85	22	the	the	DET
fueconorg-5778	85	23	acquisition	acquisition	NOUN
fueconorg-5778	85	24	method	method	NOUN
fueconorg-5778	85	25	)	)	PUNCT
fueconorg-5778	85	26	,	,	PUNCT
fueconorg-5778	85	27	does	do	AUX
fueconorg-5778	85	28	not	not	PART
fueconorg-5778	85	29	have	have	VERB
fueconorg-5778	85	30	to	to	PART
fueconorg-5778	85	31	be	be	AUX
fueconorg-5778	85	32	an	an	DET
fueconorg-5778	85	33	adequate	adequate	ADJ
fueconorg-5778	85	34	measure	measure	NOUN
fueconorg-5778	85	35	of	of	ADP
fueconorg-5778	85	36	income	income	NOUN
fueconorg-5778	85	37	earned	earn	VERB
fueconorg-5778	85	38	by	by	ADP
fueconorg-5778	85	39	an	an	DET
fueconorg-5778	85	40	investor	investor	NOUN
fueconorg-5778	85	41	,	,	PUNCT
fueconorg-5778	85	42	because	because	SCONJ
fueconorg-5778	85	43	the	the	DET
fueconorg-5778	85	44	dividend	dividend	NOUN
fueconorg-5778	85	45	distribution	distribution	NOUN
fueconorg-5778	85	46	policy	policy	NOUN
fueconorg-5778	85	47	itself	itself	PRON
fueconorg-5778	85	48	often	often	ADV
fueconorg-5778	85	49	has	have	VERB
fueconorg-5778	85	50	little	little	ADJ
fueconorg-5778	85	51	to	to	PART
fueconorg-5778	85	52	do	do	VERB
fueconorg-5778	85	53	with	with	ADP
fueconorg-5778	85	54	the	the	DET
fueconorg-5778	85	55	performance	performance	NOUN
fueconorg-5778	85	56	of	of	ADP
fueconorg-5778	85	57	investees	investee	NOUN
fueconorg-5778	85	58	.	.	PUNCT
fueconorg-5778	86	1	therefore	therefore	ADV
fueconorg-5778	86	2	,	,	PUNCT
fueconorg-5778	86	3	it	it	PRON
fueconorg-5778	86	4	is	be	AUX
fueconorg-5778	86	5	considered	consider	VERB
fueconorg-5778	86	6	that	that	SCONJ
fueconorg-5778	86	7	the	the	DET
fueconorg-5778	86	8	application	application	NOUN
fueconorg-5778	86	9	of	of	ADP
fueconorg-5778	86	10	the	the	DET
fueconorg-5778	86	11	equity	equity	NOUN
fueconorg-5778	86	12	method	method	NOUN
fueconorg-5778	86	13	offers	offer	VERB
fueconorg-5778	86	14	more	more	ADV
fueconorg-5778	86	15	useful	useful	ADJ
fueconorg-5778	86	16	and	and	CCONJ
fueconorg-5778	86	17	relevant	relevant	ADJ
fueconorg-5778	86	18	information	information	NOUN
fueconorg-5778	86	19	on	on	ADP
fueconorg-5778	86	20	the	the	DET
fueconorg-5778	86	21	real	real	ADJ
fueconorg-5778	86	22	value	value	NOUN
fueconorg-5778	86	23	of	of	ADP
fueconorg-5778	86	24	investments	investment	NOUN
fueconorg-5778	86	25	,	,	PUNCT
fueconorg-5778	86	26	net	net	ADJ
fueconorg-5778	86	27	assets	asset	NOUN
fueconorg-5778	86	28	and	and	CCONJ
fueconorg-5778	86	29	profit	profit	NOUN
fueconorg-5778	86	30	or	or	CCONJ
fueconorg-5778	86	31	loss	loss	NOUN
fueconorg-5778	86	32	of	of	ADP
fueconorg-5778	86	33	investor	investor	NOUN
fueconorg-5778	86	34	(	(	PUNCT
fueconorg-5778	86	35	ias	ias	PROPN
fueconorg-5778	86	36	28	28	NUM
fueconorg-5778	86	37	,	,	PUNCT
fueconorg-5778	86	38	2011	2011	NUM
fueconorg-5778	86	39	)	)	PUNCT
fueconorg-5778	86	40	.	.	PUNCT
fueconorg-5778	87	1	in	in	ADP
fueconorg-5778	87	2	this	this	DET
fueconorg-5778	87	3	regard	regard	NOUN
fueconorg-5778	87	4	,	,	PUNCT
fueconorg-5778	87	5	it	it	PRON
fueconorg-5778	87	6	is	be	AUX
fueconorg-5778	87	7	important	important	ADJ
fueconorg-5778	87	8	to	to	PART
fueconorg-5778	87	9	emphasize	emphasize	VERB
fueconorg-5778	87	10	that	that	SCONJ
fueconorg-5778	87	11	the	the	DET
fueconorg-5778	87	12	equity	equity	NOUN
fueconorg-5778	87	13	method	method	NOUN
fueconorg-5778	87	14	and	and	CCONJ
fueconorg-5778	87	15	the	the	DET
fueconorg-5778	87	16	acquisition	acquisition	NOUN
fueconorg-5778	87	17	method	method	NOUN
fueconorg-5778	87	18	differ	differ	VERB
fueconorg-5778	87	19	not	not	PART
fueconorg-5778	87	20	only	only	ADV
fueconorg-5778	87	21	in	in	ADP
fueconorg-5778	87	22	determining	determine	VERB
fueconorg-5778	87	23	the	the	DET
fueconorg-5778	87	24	amount	amount	NOUN
fueconorg-5778	87	25	of	of	ADP
fueconorg-5778	87	26	investor	investor	NOUN
fueconorg-5778	87	27	revenues	revenue	NOUN
fueconorg-5778	87	28	,	,	PUNCT
fueconorg-5778	87	29	but	but	CCONJ
fueconorg-5778	87	30	also	also	ADV
fueconorg-5778	87	31	in	in	ADP
fueconorg-5778	87	32	the	the	DET
fueconorg-5778	87	33	moment	moment	NOUN
fueconorg-5778	87	34	of	of	ADP
fueconorg-5778	87	35	their	their	PRON
fueconorg-5778	87	36	recognition	recognition	NOUN
fueconorg-5778	87	37	.	.	PUNCT
fueconorg-5778	88	1	namely	namely	ADV
fueconorg-5778	88	2	,	,	PUNCT
fueconorg-5778	88	3	the	the	DET
fueconorg-5778	88	4	equity	equity	NOUN
fueconorg-5778	88	5	method	method	NOUN
fueconorg-5778	88	6	implies	imply	VERB
fueconorg-5778	88	7	that	that	SCONJ
fueconorg-5778	88	8	the	the	DET
fueconorg-5778	88	9	related	related	ADJ
fueconorg-5778	88	10	investor	investor	NOUN
fueconorg-5778	88	11	’s	’s	PART
fueconorg-5778	88	12	revenue	revenue	NOUN
fueconorg-5778	88	13	is	be	AUX
fueconorg-5778	88	14	recognized	recognize	VERB
fueconorg-5778	88	15	in	in	ADP
fueconorg-5778	88	16	the	the	DET
fueconorg-5778	88	17	same	same	ADJ
fueconorg-5778	88	18	accounting	accounting	NOUN
fueconorg-5778	88	19	period	period	NOUN
fueconorg-5778	88	20	in	in	ADP
fueconorg-5778	88	21	which	which	PRON
fueconorg-5778	88	22	the	the	DET
fueconorg-5778	88	23	profit	profit	NOUN
fueconorg-5778	88	24	of	of	ADP
fueconorg-5778	88	25	the	the	DET
fueconorg-5778	88	26	investee	investee	NOUN
fueconorg-5778	88	27	was	be	AUX
fueconorg-5778	88	28	earned	earn	VERB
fueconorg-5778	88	29	,	,	PUNCT
fueconorg-5778	88	30	while	while	SCONJ
fueconorg-5778	88	31	the	the	DET
fueconorg-5778	88	32	acquisition	acquisition	NOUN
fueconorg-5778	88	33	method	method	NOUN
fueconorg-5778	88	34	requires	require	VERB
fueconorg-5778	88	35	that	that	SCONJ
fueconorg-5778	88	36	the	the	DET
fueconorg-5778	88	37	parent	parent	NOUN
fueconorg-5778	88	38	's	's	PART
fueconorg-5778	88	39	revenues	revenue	NOUN
fueconorg-5778	88	40	(	(	PUNCT
fueconorg-5778	88	41	dividend	dividend	NOUN
fueconorg-5778	88	42	income	income	NOUN
fueconorg-5778	88	43	)	)	PUNCT
fueconorg-5778	88	44	be	be	AUX
fueconorg-5778	88	45	recognized	recognize	VERB
fueconorg-5778	88	46	and	and	CCONJ
fueconorg-5778	88	47	reported	report	VERB
fueconorg-5778	88	48	only	only	ADV
fueconorg-5778	88	49	in	in	ADP
fueconorg-5778	88	50	the	the	DET
fueconorg-5778	88	51	following	following	ADJ
fueconorg-5778	88	52	year	year	NOUN
fueconorg-5778	88	53	relative	relative	ADJ
fueconorg-5778	88	54	to	to	ADP
fueconorg-5778	88	55	the	the	DET
fueconorg-5778	88	56	year	year	NOUN
fueconorg-5778	88	57	in	in	ADP
fueconorg-5778	88	58	which	which	PRON
fueconorg-5778	88	59	the	the	DET
fueconorg-5778	88	60	distributed	distribute	VERB
fueconorg-5778	88	61	profit	profit	NOUN
fueconorg-5778	88	62	of	of	ADP
fueconorg-5778	88	63	subsidiary	subsidiary	NOUN
fueconorg-5778	88	64	was	be	AUX
fueconorg-5778	88	65	earned	earn	VERB
fueconorg-5778	88	66	(	(	PUNCT
fueconorg-5778	88	67	škarić	škarić	ADJ
fueconorg-5778	88	68	-	-	PUNCT
fueconorg-5778	88	69	jovanović	jovanović	NOUN
fueconorg-5778	88	70	,	,	PUNCT
fueconorg-5778	88	71	2014	2014	NUM
fueconorg-5778	88	72	)	)	PUNCT
fueconorg-5778	88	73	.	.	PUNCT
fueconorg-5778	89	1	hence	hence	ADV
fueconorg-5778	89	2	,	,	PUNCT
fueconorg-5778	89	3	unlike	unlike	ADP
fueconorg-5778	89	4	the	the	DET
fueconorg-5778	89	5	accounting	accounting	NOUN
fueconorg-5778	89	6	treatment	treatment	NOUN
fueconorg-5778	89	7	of	of	ADP
fueconorg-5778	89	8	dividend	dividend	NOUN
fueconorg-5778	89	9	with	with	ADP
fueconorg-5778	89	10	parent	parent	NOUN
fueconorg-5778	89	11	companies	company	NOUN
fueconorg-5778	89	12	,	,	PUNCT
fueconorg-5778	89	13	which	which	PRON
fueconorg-5778	89	14	is	be	AUX
fueconorg-5778	89	15	recognized	recognize	VERB
fueconorg-5778	89	16	as	as	ADP
fueconorg-5778	89	17	investment	investment	NOUN
fueconorg-5778	89	18	’s	’s	PART
fueconorg-5778	89	19	income	income	NOUN
fueconorg-5778	89	20	in	in	ADP
fueconorg-5778	89	21	the	the	DET
fueconorg-5778	89	22	amount	amount	NOUN
fueconorg-5778	89	23	charged	charge	VERB
fueconorg-5778	89	24	,	,	PUNCT
fueconorg-5778	89	25	the	the	DET
fueconorg-5778	89	26	equity	equity	NOUN
fueconorg-5778	89	27	method	method	NOUN
fueconorg-5778	89	28	requires	require	VERB
fueconorg-5778	89	29	that	that	SCONJ
fueconorg-5778	89	30	the	the	DET
fueconorg-5778	89	31	value	value	NOUN
fueconorg-5778	89	32	of	of	ADP
fueconorg-5778	89	33	the	the	DET
fueconorg-5778	89	34	investor	investor	NOUN
fueconorg-5778	89	35	’s	’s	PART
fueconorg-5778	89	36	participation	participation	NOUN
fueconorg-5778	89	37	should	should	AUX
fueconorg-5778	89	38	be	be	AUX
fueconorg-5778	89	39	reduced	reduce	VERB
fueconorg-5778	89	40	by	by	ADP
fueconorg-5778	89	41	amount	amount	NOUN
fueconorg-5778	89	42	of	of	ADP
fueconorg-5778	89	43	the	the	DET
fueconorg-5778	89	44	dividend	dividend	NOUN
fueconorg-5778	89	45	received	receive	VERB
fueconorg-5778	89	46	.	.	PUNCT
fueconorg-5778	90	1	this	this	PRON
fueconorg-5778	90	2	is	be	AUX
fueconorg-5778	90	3	completely	completely	ADV
fueconorg-5778	90	4	in	in	ADP
fueconorg-5778	90	5	line	line	NOUN
fueconorg-5778	90	6	with	with	ADP
fueconorg-5778	90	7	the	the	DET
fueconorg-5778	90	8	basic	basic	ADJ
fueconorg-5778	90	9	idea	idea	NOUN
fueconorg-5778	90	10	of	of	ADP
fueconorg-5778	90	11	the	the	DET
fueconorg-5778	90	12	equity	equity	NOUN
fueconorg-5778	90	13	method	method	NOUN
fueconorg-5778	90	14	that	that	SCONJ
fueconorg-5778	90	15	any	any	DET
fueconorg-5778	90	16	change	change	NOUN
fueconorg-5778	90	17	in	in	ADP
fueconorg-5778	90	18	the	the	DET
fueconorg-5778	90	19	amount	amount	NOUN
fueconorg-5778	90	20	of	of	ADP
fueconorg-5778	90	21	the	the	DET
fueconorg-5778	90	22	investee	investee	NOUN
fueconorg-5778	90	23	's	's	PART
fueconorg-5778	90	24	net	net	ADJ
fueconorg-5778	90	25	assets	asset	NOUN
fueconorg-5778	90	26	simultaneously	simultaneously	ADV
fueconorg-5778	90	27	changes	change	VERB
fueconorg-5778	90	28	the	the	DET
fueconorg-5778	90	29	amount	amount	NOUN
fueconorg-5778	90	30	of	of	ADP
fueconorg-5778	90	31	the	the	DET
fueconorg-5778	90	32	related	related	ADJ
fueconorg-5778	90	33	investor	investor	NOUN
fueconorg-5778	90	34	's	's	PART
fueconorg-5778	90	35	proportionate	proportionate	ADJ
fueconorg-5778	90	36	interest	interest	NOUN
fueconorg-5778	90	37	.	.	PUNCT
fueconorg-5778	91	1	given	give	VERB
fueconorg-5778	91	2	that	that	SCONJ
fueconorg-5778	91	3	dividends	dividend	NOUN
fueconorg-5778	91	4	paid	pay	VERB
fueconorg-5778	91	5	reduce	reduce	VERB
fueconorg-5778	91	6	the	the	DET
fueconorg-5778	91	7	investee	investee	NOUN
fueconorg-5778	91	8	's	's	PART
fueconorg-5778	91	9	net	net	ADJ
fueconorg-5778	91	10	assets	asset	NOUN
fueconorg-5778	91	11	,	,	PUNCT
fueconorg-5778	91	12	it	it	PRON
fueconorg-5778	91	13	is	be	AUX
fueconorg-5778	91	14	correct	correct	ADJ
fueconorg-5778	91	15	to	to	PART
fueconorg-5778	91	16	reduce	reduce	VERB
fueconorg-5778	91	17	the	the	DET
fueconorg-5778	91	18	amount	amount	NOUN
fueconorg-5778	91	19	of	of	ADP
fueconorg-5778	91	20	investors	investor	NOUN
fueconorg-5778	91	21	participation	participation	NOUN
fueconorg-5778	91	22	by	by	ADP
fueconorg-5778	91	23	amount	amount	NOUN
fueconorg-5778	91	24	of	of	ADP
fueconorg-5778	91	25	received	receive	VERB
fueconorg-5778	91	26	dividend	dividend	NOUN
fueconorg-5778	91	27	.	.	PUNCT
fueconorg-5778	92	1	in	in	ADP
fueconorg-5778	92	2	addition	addition	NOUN
fueconorg-5778	92	3	,	,	PUNCT
fueconorg-5778	92	4	the	the	DET
fueconorg-5778	92	5	investor	investor	NOUN
fueconorg-5778	92	6	has	have	AUX
fueconorg-5778	92	7	previously	previously	ADV
fueconorg-5778	92	8	already	already	ADV
fueconorg-5778	92	9	recognised	recognise	VERB
fueconorg-5778	92	10	income	income	NOUN
fueconorg-5778	92	11	and	and	CCONJ
fueconorg-5778	92	12	increased	increase	VERB
fueconorg-5778	92	13	the	the	DET
fueconorg-5778	92	14	amount	amount	NOUN
fueconorg-5778	92	15	of	of	ADP
fueconorg-5778	92	16	its	its	PRON
fueconorg-5778	92	17	investment	investment	NOUN
fueconorg-5778	92	18	by	by	ADP
fueconorg-5778	92	19	the	the	DET
fueconorg-5778	92	20	related	related	ADJ
fueconorg-5778	92	21	part	part	NOUN
fueconorg-5778	92	22	of	of	ADP
fueconorg-5778	92	23	the	the	DET
fueconorg-5778	92	24	investee	investee	NOUN
fueconorg-5778	92	25	’s	’s	PART
fueconorg-5778	92	26	profit	profit	NOUN
fueconorg-5778	92	27	(	(	PUNCT
fueconorg-5778	92	28	of	of	ADP
fueconorg-5778	92	29	which	which	PRON
fueconorg-5778	92	30	dividends	dividend	NOUN
fueconorg-5778	92	31	are	be	AUX
fueconorg-5778	92	32	an	an	DET
fueconorg-5778	92	33	integral	integral	ADJ
fueconorg-5778	92	34	part	part	NOUN
fueconorg-5778	92	35	)	)	PUNCT
fueconorg-5778	92	36	,	,	PUNCT
fueconorg-5778	92	37	so	so	ADV
fueconorg-5778	92	38	treating	treat	VERB
fueconorg-5778	92	39	the	the	DET
fueconorg-5778	92	40	dividend	dividend	NOUN
fueconorg-5778	92	41	as	as	SCONJ
fueconorg-5778	92	42	income	income	NOUN
fueconorg-5778	92	43	would	would	AUX
fueconorg-5778	92	44	double	double	VERB
fueconorg-5778	92	45	them	they	PRON
fueconorg-5778	92	46	.	.	PUNCT
fueconorg-5778	93	1	therefore	therefore	ADV
fueconorg-5778	93	2	,	,	PUNCT
fueconorg-5778	93	3	according	accord	VERB
fueconorg-5778	93	4	to	to	ADP
fueconorg-5778	93	5	the	the	DET
fueconorg-5778	93	6	informational	informational	ADJ
fueconorg-5778	93	7	scopes	scope	NOUN
fueconorg-5778	93	8	and	and	CCONJ
fueconorg-5778	93	9	area	area	NOUN
fueconorg-5778	93	10	of	of	ADP
fueconorg-5778	93	11	application	application	NOUN
fueconorg-5778	93	12	of	of	ADP
fueconorg-5778	93	13	the	the	DET
fueconorg-5778	93	14	equity	equity	NOUN
fueconorg-5778	93	15	method	method	NOUN
fueconorg-5778	93	16	179	179	NUM
fueconorg-5778	93	17	equity	equity	NOUN
fueconorg-5778	93	18	method	method	NOUN
fueconorg-5778	93	19	,	,	PUNCT
fueconorg-5778	93	20	dividends	dividend	NOUN
fueconorg-5778	93	21	are	be	AUX
fueconorg-5778	93	22	not	not	PART
fueconorg-5778	93	23	income	income	NOUN
fueconorg-5778	93	24	,	,	PUNCT
fueconorg-5778	93	25	but	but	CCONJ
fueconorg-5778	93	26	the	the	DET
fueconorg-5778	93	27	conversion	conversion	NOUN
fueconorg-5778	93	28	of	of	ADP
fueconorg-5778	93	29	part	part	NOUN
fueconorg-5778	93	30	of	of	ADP
fueconorg-5778	93	31	the	the	DET
fueconorg-5778	93	32	equity	equity	NOUN
fueconorg-5778	93	33	investment	investment	NOUN
fueconorg-5778	93	34	in	in	ADP
fueconorg-5778	93	35	cash	cash	NOUN
fueconorg-5778	93	36	(	(	PUNCT
fueconorg-5778	93	37	hoyle	hoyle	NOUN
fueconorg-5778	93	38	et	et	PROPN
fueconorg-5778	93	39	al	al	PROPN
fueconorg-5778	93	40	.	.	PROPN
fueconorg-5778	93	41	,	,	PUNCT
fueconorg-5778	93	42	2011	2011	NUM
fueconorg-5778	93	43	)	)	PUNCT
fueconorg-5778	93	44	.	.	PUNCT
fueconorg-5778	94	1	the	the	DET
fueconorg-5778	94	2	amount	amount	NOUN
fueconorg-5778	94	3	of	of	ADP
fueconorg-5778	94	4	the	the	DET
fueconorg-5778	94	5	net	net	ADJ
fueconorg-5778	94	6	assets	asset	NOUN
fueconorg-5778	94	7	of	of	ADP
fueconorg-5778	94	8	an	an	DET
fueconorg-5778	94	9	associate	associate	ADJ
fueconorg-5778	94	10	or	or	CCONJ
fueconorg-5778	94	11	joint	joint	ADJ
fueconorg-5778	94	12	venture	venture	NOUN
fueconorg-5778	94	13	may	may	AUX
fueconorg-5778	94	14	also	also	ADV
fueconorg-5778	94	15	change	change	VERB
fueconorg-5778	94	16	in	in	ADP
fueconorg-5778	94	17	situations	situation	NOUN
fueconorg-5778	94	18	where	where	SCONJ
fueconorg-5778	94	19	the	the	DET
fueconorg-5778	94	20	fair	fair	ADJ
fueconorg-5778	94	21	value	value	NOUN
fueconorg-5778	94	22	of	of	ADP
fueconorg-5778	94	23	certain	certain	ADJ
fueconorg-5778	94	24	items	item	NOUN
fueconorg-5778	94	25	of	of	ADP
fueconorg-5778	94	26	their	their	PRON
fueconorg-5778	94	27	assets	asset	NOUN
fueconorg-5778	94	28	changes	change	NOUN
fueconorg-5778	94	29	(	(	PUNCT
fueconorg-5778	94	30	ias	ias	PROPN
fueconorg-5778	94	31	28	28	NUM
fueconorg-5778	94	32	,	,	PUNCT
fueconorg-5778	94	33	2011	2011	NUM
fueconorg-5778	94	34	,	,	PUNCT
fueconorg-5778	94	35	par.10	par.10	ADJ
fueconorg-5778	94	36	)	)	PUNCT
fueconorg-5778	94	37	.	.	PUNCT
fueconorg-5778	95	1	in	in	ADP
fueconorg-5778	95	2	such	such	ADJ
fueconorg-5778	95	3	cases	case	NOUN
fueconorg-5778	95	4	,	,	PUNCT
fueconorg-5778	95	5	achieved	achieve	VERB
fueconorg-5778	95	6	unrealized	unrealized	ADJ
fueconorg-5778	95	7	gains	gain	NOUN
fueconorg-5778	95	8	/	/	SYM
fueconorg-5778	95	9	losses	loss	NOUN
fueconorg-5778	95	10	are	be	AUX
fueconorg-5778	95	11	recognized	recognize	VERB
fueconorg-5778	95	12	in	in	ADP
fueconorg-5778	95	13	the	the	DET
fueconorg-5778	95	14	investee	investee	NOUN
fueconorg-5778	95	15	’s	’s	PART
fueconorg-5778	95	16	other	other	ADJ
fueconorg-5778	95	17	comprehensive	comprehensive	ADJ
fueconorg-5778	95	18	income	income	NOUN
fueconorg-5778	95	19	,	,	PUNCT
fueconorg-5778	95	20	as	as	ADP
fueconorg-5778	95	21	a	a	DET
fueconorg-5778	95	22	component	component	NOUN
fueconorg-5778	95	23	of	of	ADP
fueconorg-5778	95	24	equity	equity	NOUN
fueconorg-5778	95	25	.	.	PUNCT
fueconorg-5778	96	1	considering	consider	VERB
fueconorg-5778	96	2	the	the	DET
fueconorg-5778	96	3	fact	fact	NOUN
fueconorg-5778	96	4	that	that	SCONJ
fueconorg-5778	96	5	in	in	ADP
fueconorg-5778	96	6	the	the	DET
fueconorg-5778	96	7	spirit	spirit	NOUN
fueconorg-5778	96	8	of	of	ADP
fueconorg-5778	96	9	the	the	DET
fueconorg-5778	96	10	equity	equity	NOUN
fueconorg-5778	96	11	method	method	NOUN
fueconorg-5778	96	12	,	,	PUNCT
fueconorg-5778	96	13	the	the	DET
fueconorg-5778	96	14	investor	investor	NOUN
fueconorg-5778	96	15	participates	participate	VERB
fueconorg-5778	96	16	not	not	PART
fueconorg-5778	96	17	only	only	ADV
fueconorg-5778	96	18	in	in	ADP
fueconorg-5778	96	19	the	the	DET
fueconorg-5778	96	20	investee	investee	NOUN
fueconorg-5778	96	21	’s	’s	PART
fueconorg-5778	96	22	profit	profit	NOUN
fueconorg-5778	96	23	or	or	CCONJ
fueconorg-5778	96	24	loss	loss	NOUN
fueconorg-5778	96	25	,	,	PUNCT
fueconorg-5778	96	26	but	but	CCONJ
fueconorg-5778	96	27	also	also	ADV
fueconorg-5778	96	28	in	in	ADP
fueconorg-5778	96	29	its	its	PRON
fueconorg-5778	96	30	other	other	ADJ
fueconorg-5778	96	31	comprehensive	comprehensive	ADJ
fueconorg-5778	96	32	income	income	NOUN
fueconorg-5778	96	33	,	,	PUNCT
fueconorg-5778	96	34	these	these	DET
fueconorg-5778	96	35	changes	change	NOUN
fueconorg-5778	96	36	in	in	ADP
fueconorg-5778	96	37	the	the	DET
fueconorg-5778	96	38	amount	amount	NOUN
fueconorg-5778	96	39	of	of	ADP
fueconorg-5778	96	40	the	the	DET
fueconorg-5778	96	41	investee	investee	NOUN
fueconorg-5778	96	42	's	's	PART
fueconorg-5778	96	43	net	net	ADJ
fueconorg-5778	96	44	assets	asset	NOUN
fueconorg-5778	96	45	consequently	consequently	ADV
fueconorg-5778	96	46	change	change	VERB
fueconorg-5778	96	47	the	the	DET
fueconorg-5778	96	48	amount	amount	NOUN
fueconorg-5778	96	49	of	of	ADP
fueconorg-5778	96	50	the	the	DET
fueconorg-5778	96	51	investor	investor	NOUN
fueconorg-5778	96	52	's	's	PART
fueconorg-5778	96	53	participation	participation	NOUN
fueconorg-5778	96	54	.	.	PUNCT
fueconorg-5778	97	1	accordingly	accordingly	ADV
fueconorg-5778	97	2	,	,	PUNCT
fueconorg-5778	97	3	in	in	ADP
fueconorg-5778	97	4	the	the	DET
fueconorg-5778	97	5	case	case	NOUN
fueconorg-5778	97	6	of	of	ADP
fueconorg-5778	97	7	unrealized	unrealized	ADJ
fueconorg-5778	97	8	gains	gain	NOUN
fueconorg-5778	97	9	on	on	ADP
fueconorg-5778	97	10	the	the	DET
fueconorg-5778	97	11	change	change	NOUN
fueconorg-5778	97	12	in	in	ADP
fueconorg-5778	97	13	the	the	DET
fueconorg-5778	97	14	fair	fair	ADJ
fueconorg-5778	97	15	value	value	NOUN
fueconorg-5778	97	16	of	of	ADP
fueconorg-5778	97	17	the	the	DET
fueconorg-5778	97	18	investee	investee	NOUN
fueconorg-5778	97	19	's	's	PART
fueconorg-5778	97	20	assets	asset	NOUN
fueconorg-5778	97	21	,	,	PUNCT
fueconorg-5778	97	22	both	both	CCONJ
fueconorg-5778	97	23	the	the	DET
fueconorg-5778	97	24	amount	amount	NOUN
fueconorg-5778	97	25	of	of	ADP
fueconorg-5778	97	26	investor	investor	NOUN
fueconorg-5778	97	27	’s	’s	PART
fueconorg-5778	97	28	share	share	NOUN
fueconorg-5778	97	29	and	and	CCONJ
fueconorg-5778	97	30	its	its	PRON
fueconorg-5778	97	31	other	other	ADJ
fueconorg-5778	97	32	comprehensive	comprehensive	ADJ
fueconorg-5778	97	33	income	income	NOUN
fueconorg-5778	97	34	increases	increase	VERB
fueconorg-5778	97	35	proportionately	proportionately	ADV
fueconorg-5778	97	36	.	.	PUNCT
fueconorg-5778	98	1	on	on	ADP
fueconorg-5778	98	2	the	the	DET
fueconorg-5778	98	3	other	other	ADJ
fueconorg-5778	98	4	hand	hand	NOUN
fueconorg-5778	98	5	,	,	PUNCT
fueconorg-5778	98	6	the	the	DET
fueconorg-5778	98	7	proportionate	proportionate	ADJ
fueconorg-5778	98	8	portion	portion	NOUN
fueconorg-5778	98	9	of	of	ADP
fueconorg-5778	98	10	unrealized	unrealized	ADJ
fueconorg-5778	98	11	losses	loss	NOUN
fueconorg-5778	98	12	(	(	PUNCT
fueconorg-5778	98	13	in	in	ADP
fueconorg-5778	98	14	the	the	DET
fueconorg-5778	98	15	case	case	NOUN
fueconorg-5778	98	16	of	of	ADP
fueconorg-5778	98	17	a	a	DET
fueconorg-5778	98	18	decrease	decrease	NOUN
fueconorg-5778	98	19	in	in	ADP
fueconorg-5778	98	20	the	the	DET
fueconorg-5778	98	21	fair	fair	ADJ
fueconorg-5778	98	22	value	value	NOUN
fueconorg-5778	98	23	of	of	ADP
fueconorg-5778	98	24	the	the	DET
fueconorg-5778	98	25	investee	investee	NOUN
fueconorg-5778	98	26	's	's	PART
fueconorg-5778	98	27	assets	asset	NOUN
fueconorg-5778	98	28	)	)	PUNCT
fueconorg-5778	98	29	will	will	AUX
fueconorg-5778	98	30	simultaneously	simultaneously	ADV
fueconorg-5778	98	31	reduce	reduce	VERB
fueconorg-5778	98	32	the	the	DET
fueconorg-5778	98	33	amount	amount	NOUN
fueconorg-5778	98	34	of	of	ADP
fueconorg-5778	98	35	the	the	DET
fueconorg-5778	98	36	investor	investor	NOUN
fueconorg-5778	98	37	's	's	PART
fueconorg-5778	98	38	interest	interest	NOUN
fueconorg-5778	98	39	and	and	CCONJ
fueconorg-5778	98	40	its	its	PRON
fueconorg-5778	98	41	other	other	ADJ
fueconorg-5778	98	42	comprehensive	comprehensive	ADJ
fueconorg-5778	98	43	income	income	NOUN
fueconorg-5778	98	44	(	(	PUNCT
fueconorg-5778	98	45	škarić	škarić	ADJ
fueconorg-5778	98	46	-	-	PUNCT
fueconorg-5778	98	47	jovanović	jovanović	NOUN
fueconorg-5778	98	48	,	,	PUNCT
fueconorg-5778	98	49	2014	2014	NUM
fueconorg-5778	98	50	)	)	PUNCT
fueconorg-5778	98	51	.	.	PUNCT
fueconorg-5778	99	1	finally	finally	ADV
fueconorg-5778	99	2	,	,	PUNCT
fueconorg-5778	99	3	another	another	DET
fueconorg-5778	99	4	reason	reason	NOUN
fueconorg-5778	99	5	for	for	ADP
fueconorg-5778	99	6	the	the	DET
fueconorg-5778	99	7	subsequent	subsequent	ADJ
fueconorg-5778	99	8	decrease	decrease	NOUN
fueconorg-5778	99	9	in	in	ADP
fueconorg-5778	99	10	the	the	DET
fueconorg-5778	99	11	amount	amount	NOUN
fueconorg-5778	99	12	of	of	ADP
fueconorg-5778	99	13	equity	equity	NOUN
fueconorg-5778	99	14	investment	investment	NOUN
fueconorg-5778	99	15	are	be	AUX
fueconorg-5778	99	16	the	the	DET
fueconorg-5778	99	17	internal	internal	ADJ
fueconorg-5778	99	18	gains	gain	NOUN
fueconorg-5778	99	19	/	/	SYM
fueconorg-5778	99	20	losses	loss	NOUN
fueconorg-5778	99	21	that	that	PRON
fueconorg-5778	99	22	arise	arise	VERB
fueconorg-5778	99	23	as	as	ADP
fueconorg-5778	99	24	a	a	DET
fueconorg-5778	99	25	result	result	NOUN
fueconorg-5778	99	26	of	of	ADP
fueconorg-5778	99	27	making	make	VERB
fueconorg-5778	99	28	deliveries	delivery	NOUN
fueconorg-5778	99	29	or	or	CCONJ
fueconorg-5778	99	30	providing	provide	VERB
fueconorg-5778	99	31	services	service	NOUN
fueconorg-5778	99	32	between	between	ADP
fueconorg-5778	99	33	the	the	DET
fueconorg-5778	99	34	investor	investor	NOUN
fueconorg-5778	99	35	and	and	CCONJ
fueconorg-5778	99	36	its	its	PRON
fueconorg-5778	99	37	associates	associate	NOUN
fueconorg-5778	99	38	or	or	CCONJ
fueconorg-5778	99	39	joint	joint	ADJ
fueconorg-5778	99	40	ventures	venture	NOUN
fueconorg-5778	99	41	.	.	PUNCT
fueconorg-5778	100	1	according	accord	VERB
fueconorg-5778	100	2	to	to	ADP
fueconorg-5778	100	3	the	the	DET
fueconorg-5778	100	4	equity	equity	NOUN
fueconorg-5778	100	5	method	method	NOUN
fueconorg-5778	100	6	,	,	PUNCT
fueconorg-5778	100	7	these	these	DET
fueconorg-5778	100	8	internal	internal	ADJ
fueconorg-5778	100	9	results	result	NOUN
fueconorg-5778	100	10	are	be	AUX
fueconorg-5778	100	11	treated	treat	VERB
fueconorg-5778	100	12	as	as	ADP
fueconorg-5778	100	13	unrealized	unrealize	VERB
fueconorg-5778	100	14	,	,	PUNCT
fueconorg-5778	100	15	because	because	SCONJ
fueconorg-5778	100	16	the	the	DET
fueconorg-5778	100	17	investor	investor	NOUN
fueconorg-5778	100	18	and	and	CCONJ
fueconorg-5778	100	19	investee	investee	NOUN
fueconorg-5778	100	20	are	be	AUX
fueconorg-5778	100	21	viewed	view	VERB
fueconorg-5778	100	22	as	as	ADP
fueconorg-5778	100	23	a	a	DET
fueconorg-5778	100	24	single	single	ADJ
fueconorg-5778	100	25	entity	entity	NOUN
fueconorg-5778	100	26	.	.	PUNCT
fueconorg-5778	101	1	the	the	DET
fueconorg-5778	101	2	recognition	recognition	NOUN
fueconorg-5778	101	3	of	of	ADP
fueconorg-5778	101	4	the	the	DET
fueconorg-5778	101	5	mentioned	mention	VERB
fueconorg-5778	101	6	results	result	NOUN
fueconorg-5778	101	7	is	be	AUX
fueconorg-5778	101	8	deferred	defer	VERB
fueconorg-5778	101	9	in	in	ADP
fueconorg-5778	101	10	the	the	DET
fueconorg-5778	101	11	investors	investor	NOUN
fueconorg-5778	101	12	'	'	PART
fueconorg-5778	101	13	financial	financial	ADJ
fueconorg-5778	101	14	statements	statement	NOUN
fueconorg-5778	101	15	until	until	ADP
fueconorg-5778	101	16	their	their	PRON
fueconorg-5778	101	17	external	external	ADJ
fueconorg-5778	101	18	realization	realization	NOUN
fueconorg-5778	101	19	to	to	ADP
fueconorg-5778	101	20	third	third	ADJ
fueconorg-5778	101	21	parties	party	NOUN
fueconorg-5778	101	22	.	.	PUNCT
fueconorg-5778	102	1	therefore	therefore	ADV
fueconorg-5778	102	2	,	,	PUNCT
fueconorg-5778	102	3	at	at	ADP
fueconorg-5778	102	4	the	the	DET
fueconorg-5778	102	5	time	time	NOUN
fueconorg-5778	102	6	of	of	ADP
fueconorg-5778	102	7	preparation	preparation	NOUN
fueconorg-5778	102	8	of	of	ADP
fueconorg-5778	102	9	the	the	DET
fueconorg-5778	102	10	financial	financial	ADJ
fueconorg-5778	102	11	statements	statement	NOUN
fueconorg-5778	102	12	,	,	PUNCT
fueconorg-5778	102	13	the	the	DET
fueconorg-5778	102	14	investor	investor	NOUN
fueconorg-5778	102	15	simultaneously	simultaneously	ADV
fueconorg-5778	102	16	reduces	reduce	VERB
fueconorg-5778	102	17	the	the	DET
fueconorg-5778	102	18	amount	amount	NOUN
fueconorg-5778	102	19	of	of	ADP
fueconorg-5778	102	20	its	its	PRON
fueconorg-5778	102	21	investment	investment	NOUN
fueconorg-5778	102	22	and	and	CCONJ
fueconorg-5778	102	23	the	the	DET
fueconorg-5778	102	24	amount	amount	NOUN
fueconorg-5778	102	25	of	of	ADP
fueconorg-5778	102	26	the	the	DET
fueconorg-5778	102	27	investment	investment	NOUN
fueconorg-5778	102	28	’s	’s	PART
fueconorg-5778	102	29	income	income	NOUN
fueconorg-5778	102	30	for	for	ADP
fueconorg-5778	102	31	the	the	DET
fueconorg-5778	102	32	part	part	NOUN
fueconorg-5778	102	33	of	of	ADP
fueconorg-5778	102	34	that	that	DET
fueconorg-5778	102	35	unrealized	unrealized	ADJ
fueconorg-5778	102	36	profit	profit	NOUN
fueconorg-5778	102	37	,	,	PUNCT
fueconorg-5778	102	38	which	which	PRON
fueconorg-5778	102	39	is	be	AUX
fueconorg-5778	102	40	proportional	proportional	ADJ
fueconorg-5778	102	41	to	to	ADP
fueconorg-5778	102	42	its	its	PRON
fueconorg-5778	102	43	ownership	ownership	NOUN
fueconorg-5778	102	44	interest	interest	NOUN
fueconorg-5778	102	45	.	.	PUNCT
fueconorg-5778	103	1	in	in	ADP
fueconorg-5778	103	2	contrast	contrast	NOUN
fueconorg-5778	103	3	,	,	PUNCT
fueconorg-5778	103	4	the	the	DET
fueconorg-5778	103	5	existence	existence	NOUN
fueconorg-5778	103	6	of	of	ADP
fueconorg-5778	103	7	unrealized	unrealized	ADJ
fueconorg-5778	103	8	losses	loss	NOUN
fueconorg-5778	103	9	would	would	AUX
fueconorg-5778	103	10	entail	entail	VERB
fueconorg-5778	103	11	a	a	DET
fueconorg-5778	103	12	simultaneous	simultaneous	ADJ
fueconorg-5778	103	13	increase	increase	NOUN
fueconorg-5778	103	14	in	in	ADP
fueconorg-5778	103	15	the	the	DET
fueconorg-5778	103	16	amount	amount	NOUN
fueconorg-5778	103	17	of	of	ADP
fueconorg-5778	103	18	the	the	DET
fueconorg-5778	103	19	investor	investor	NOUN
fueconorg-5778	103	20	's	's	PART
fueconorg-5778	103	21	participation	participation	NOUN
fueconorg-5778	103	22	and	and	CCONJ
fueconorg-5778	103	23	its	its	PRON
fueconorg-5778	103	24	income	income	NOUN
fueconorg-5778	103	25	for	for	ADP
fueconorg-5778	103	26	the	the	DET
fueconorg-5778	103	27	related	related	ADJ
fueconorg-5778	103	28	part	part	NOUN
fueconorg-5778	103	29	of	of	ADP
fueconorg-5778	103	30	loss	loss	NOUN
fueconorg-5778	103	31	(	(	PUNCT
fueconorg-5778	103	32	škarić	škarić	ADJ
fueconorg-5778	103	33	-	-	PUNCT
fueconorg-5778	103	34	jovanović	jovanović	NOUN
fueconorg-5778	103	35	,	,	PUNCT
fueconorg-5778	103	36	2015	2015	NUM
fueconorg-5778	103	37	)	)	PUNCT
fueconorg-5778	103	38	.	.	PUNCT
fueconorg-5778	104	1	it	it	PRON
fueconorg-5778	104	2	is	be	AUX
fueconorg-5778	104	3	important	important	ADJ
fueconorg-5778	104	4	to	to	PART
fueconorg-5778	104	5	emphasize	emphasize	VERB
fueconorg-5778	104	6	that	that	SCONJ
fueconorg-5778	104	7	the	the	DET
fueconorg-5778	104	8	internal	internal	ADJ
fueconorg-5778	104	9	results	result	NOUN
fueconorg-5778	104	10	are	be	AUX
fueconorg-5778	104	11	viewed	view	VERB
fueconorg-5778	104	12	from	from	ADP
fueconorg-5778	104	13	the	the	DET
fueconorg-5778	104	14	perspective	perspective	NOUN
fueconorg-5778	104	15	of	of	ADP
fueconorg-5778	104	16	investee	investee	NOUN
fueconorg-5778	104	17	,	,	PUNCT
fueconorg-5778	104	18	as	as	SCONJ
fueconorg-5778	104	19	they	they	PRON
fueconorg-5778	104	20	are	be	AUX
fueconorg-5778	104	21	presented	present	VERB
fueconorg-5778	104	22	in	in	ADP
fueconorg-5778	104	23	full	full	ADJ
fueconorg-5778	104	24	in	in	ADP
fueconorg-5778	104	25	its	its	PRON
fueconorg-5778	104	26	individual	individual	ADJ
fueconorg-5778	104	27	financial	financial	ADJ
fueconorg-5778	104	28	statements	statement	NOUN
fueconorg-5778	104	29	,	,	PUNCT
fueconorg-5778	104	30	without	without	ADP
fueconorg-5778	104	31	the	the	DET
fueconorg-5778	104	32	need	need	NOUN
fueconorg-5778	104	33	for	for	ADP
fueconorg-5778	104	34	elimination	elimination	NOUN
fueconorg-5778	104	35	.	.	PUNCT
fueconorg-5778	105	1	at	at	ADP
fueconorg-5778	105	2	the	the	DET
fueconorg-5778	105	3	same	same	ADJ
fueconorg-5778	105	4	time	time	NOUN
fueconorg-5778	105	5	,	,	PUNCT
fueconorg-5778	105	6	they	they	PRON
fueconorg-5778	105	7	affect	affect	VERB
fueconorg-5778	105	8	the	the	DET
fueconorg-5778	105	9	amount	amount	NOUN
fueconorg-5778	105	10	of	of	ADP
fueconorg-5778	105	11	disclosed	disclose	VERB
fueconorg-5778	105	12	result	result	NOUN
fueconorg-5778	105	13	,	,	PUNCT
fueconorg-5778	105	14	as	as	ADP
fueconorg-5778	105	15	a	a	DET
fueconorg-5778	105	16	basis	basis	NOUN
fueconorg-5778	105	17	for	for	ADP
fueconorg-5778	105	18	subsequent	subsequent	ADJ
fueconorg-5778	105	19	adjustment	adjustment	NOUN
fueconorg-5778	105	20	of	of	ADP
fueconorg-5778	105	21	investor	investor	NOUN
fueconorg-5778	105	22	’s	’s	PART
fueconorg-5778	105	23	participation	participation	NOUN
fueconorg-5778	105	24	.	.	PUNCT
fueconorg-5778	106	1	therefore	therefore	ADV
fueconorg-5778	106	2	,	,	PUNCT
fueconorg-5778	106	3	the	the	DET
fueconorg-5778	106	4	internal	internal	ADJ
fueconorg-5778	106	5	profit	profit	NOUN
fueconorg-5778	106	6	will	will	AUX
fueconorg-5778	106	7	occur	occur	VERB
fueconorg-5778	106	8	when	when	SCONJ
fueconorg-5778	106	9	the	the	DET
fueconorg-5778	106	10	investee	investee	NOUN
fueconorg-5778	106	11	makes	make	VERB
fueconorg-5778	106	12	a	a	DET
fueconorg-5778	106	13	delivery	delivery	NOUN
fueconorg-5778	106	14	(	(	PUNCT
fueconorg-5778	106	15	or	or	CCONJ
fueconorg-5778	106	16	provide	provide	VERB
fueconorg-5778	106	17	service	service	NOUN
fueconorg-5778	106	18	)	)	PUNCT
fueconorg-5778	106	19	to	to	ADP
fueconorg-5778	106	20	the	the	DET
fueconorg-5778	106	21	investitor	investitor	NOUN
fueconorg-5778	106	22	with	with	ADP
fueconorg-5778	106	23	gain	gain	NOUN
fueconorg-5778	106	24	(	(	PUNCT
fueconorg-5778	106	25	uprstream	uprstream	ADJ
fueconorg-5778	106	26	transaction	transaction	NOUN
fueconorg-5778	106	27	)	)	PUNCT
fueconorg-5778	106	28	,	,	PUNCT
fueconorg-5778	106	29	or	or	CCONJ
fueconorg-5778	106	30	when	when	SCONJ
fueconorg-5778	106	31	the	the	DET
fueconorg-5778	106	32	investor	investor	NOUN
fueconorg-5778	106	33	makes	make	VERB
fueconorg-5778	106	34	a	a	DET
fueconorg-5778	106	35	delivery	delivery	NOUN
fueconorg-5778	106	36	to	to	ADP
fueconorg-5778	106	37	the	the	DET
fueconorg-5778	106	38	investee	investee	NOUN
fueconorg-5778	106	39	with	with	ADP
fueconorg-5778	106	40	loss	loss	NOUN
fueconorg-5778	106	41	(	(	PUNCT
fueconorg-5778	106	42	downstream	downstream	ADJ
fueconorg-5778	106	43	transaction	transaction	NOUN
fueconorg-5778	106	44	)	)	PUNCT
fueconorg-5778	106	45	,	,	PUNCT
fueconorg-5778	106	46	because	because	SCONJ
fueconorg-5778	106	47	then	then	ADV
fueconorg-5778	106	48	the	the	DET
fueconorg-5778	106	49	assets	asset	NOUN
fueconorg-5778	106	50	were	be	AUX
fueconorg-5778	106	51	purchased	purchase	VERB
fueconorg-5778	106	52	at	at	ADP
fueconorg-5778	106	53	a	a	DET
fueconorg-5778	106	54	price	price	NOUN
fueconorg-5778	106	55	below	below	ADP
fueconorg-5778	106	56	their	their	PRON
fueconorg-5778	106	57	costs	cost	NOUN
fueconorg-5778	106	58	and	and	CCONJ
fueconorg-5778	106	59	the	the	DET
fueconorg-5778	106	60	investee	investee	NOUN
fueconorg-5778	106	61	’s	’s	PART
fueconorg-5778	106	62	income	income	NOUN
fueconorg-5778	106	63	was	be	AUX
fueconorg-5778	106	64	unjustifiably	unjustifiably	ADV
fueconorg-5778	106	65	increased	increase	VERB
fueconorg-5778	106	66	by	by	ADP
fueconorg-5778	106	67	this	this	DET
fueconorg-5778	106	68	amount	amount	NOUN
fueconorg-5778	106	69	of	of	ADP
fueconorg-5778	106	70	internal	internal	ADJ
fueconorg-5778	106	71	profit	profit	NOUN
fueconorg-5778	106	72	.	.	PUNCT
fueconorg-5778	107	1	in	in	ADP
fueconorg-5778	107	2	the	the	DET
fueconorg-5778	107	3	case	case	NOUN
fueconorg-5778	107	4	of	of	ADP
fueconorg-5778	107	5	internal	internal	ADJ
fueconorg-5778	107	6	losses	loss	NOUN
fueconorg-5778	107	7	,	,	PUNCT
fueconorg-5778	107	8	the	the	DET
fueconorg-5778	107	9	mentioned	mention	VERB
fueconorg-5778	107	10	transactions	transaction	NOUN
fueconorg-5778	107	11	will	will	AUX
fueconorg-5778	107	12	proceed	proceed	VERB
fueconorg-5778	107	13	in	in	ADP
fueconorg-5778	107	14	the	the	DET
fueconorg-5778	107	15	opposite	opposite	ADJ
fueconorg-5778	107	16	direction	direction	NOUN
fueconorg-5778	107	17	and	and	CCONJ
fueconorg-5778	107	18	with	with	ADP
fueconorg-5778	107	19	opposite	opposite	ADJ
fueconorg-5778	107	20	effects	effect	NOUN
fueconorg-5778	107	21	.	.	PUNCT
fueconorg-5778	108	1	therefore	therefore	ADV
fueconorg-5778	108	2	,	,	PUNCT
fueconorg-5778	108	3	starting	start	VERB
fueconorg-5778	108	4	from	from	ADP
fueconorg-5778	108	5	the	the	DET
fueconorg-5778	108	6	fiction	fiction	NOUN
fueconorg-5778	108	7	that	that	SCONJ
fueconorg-5778	108	8	investor	investor	NOUN
fueconorg-5778	108	9	and	and	CCONJ
fueconorg-5778	108	10	investee	investee	NOUN
fueconorg-5778	108	11	are	be	AUX
fueconorg-5778	108	12	one	one	NUM
fueconorg-5778	108	13	single	single	ADJ
fueconorg-5778	108	14	entity	entity	NOUN
fueconorg-5778	108	15	,	,	PUNCT
fueconorg-5778	108	16	the	the	DET
fueconorg-5778	108	17	internal	internal	ADJ
fueconorg-5778	108	18	results	result	NOUN
fueconorg-5778	108	19	must	must	AUX
fueconorg-5778	108	20	be	be	AUX
fueconorg-5778	108	21	eliminated	eliminate	VERB
fueconorg-5778	108	22	when	when	SCONJ
fueconorg-5778	108	23	calculating	calculate	VERB
fueconorg-5778	108	24	the	the	DET
fueconorg-5778	108	25	amount	amount	NOUN
fueconorg-5778	108	26	of	of	ADP
fueconorg-5778	108	27	equity	equity	NOUN
fueconorg-5778	108	28	investment	investment	NOUN
fueconorg-5778	108	29	and	and	CCONJ
fueconorg-5778	108	30	income	income	NOUN
fueconorg-5778	108	31	from	from	ADP
fueconorg-5778	108	32	it	it	PRON
fueconorg-5778	108	33	in	in	ADP
fueconorg-5778	108	34	investor	investor	NOUN
fueconorg-5778	108	35	's	's	PART
fueconorg-5778	108	36	financial	financial	ADJ
fueconorg-5778	108	37	statements	statement	NOUN
fueconorg-5778	108	38	.	.	PUNCT
fueconorg-5778	109	1	also	also	ADV
fueconorg-5778	109	2	,	,	PUNCT
fueconorg-5778	109	3	the	the	DET
fueconorg-5778	109	4	fiction	fiction	NOUN
fueconorg-5778	109	5	of	of	ADP
fueconorg-5778	109	6	a	a	DET
fueconorg-5778	109	7	single	single	ADJ
fueconorg-5778	109	8	entity	entity	NOUN
fueconorg-5778	109	9	and	and	CCONJ
fueconorg-5778	109	10	the	the	DET
fueconorg-5778	109	11	resulting	result	VERB
fueconorg-5778	109	12	need	need	NOUN
fueconorg-5778	109	13	for	for	ADP
fueconorg-5778	109	14	elimination	elimination	NOUN
fueconorg-5778	109	15	of	of	ADP
fueconorg-5778	109	16	internal	internal	ADJ
fueconorg-5778	109	17	results	result	NOUN
fueconorg-5778	109	18	is	be	AUX
fueconorg-5778	109	19	very	very	ADV
fueconorg-5778	109	20	close	close	ADJ
fueconorg-5778	109	21	to	to	ADP
fueconorg-5778	109	22	the	the	DET
fueconorg-5778	109	23	principles	principle	NOUN
fueconorg-5778	109	24	of	of	ADP
fueconorg-5778	109	25	the	the	DET
fueconorg-5778	109	26	full	full	ADJ
fueconorg-5778	109	27	consolidation	consolidation	NOUN
fueconorg-5778	109	28	of	of	ADP
fueconorg-5778	109	29	parent	parent	NOUN
fueconorg-5778	109	30	company	company	NOUN
fueconorg-5778	109	31	and	and	CCONJ
fueconorg-5778	109	32	subsidiaries	subsidiary	NOUN
fueconorg-5778	109	33	,	,	PUNCT
fueconorg-5778	109	34	whereby	whereby	SCONJ
fueconorg-5778	109	35	the	the	DET
fueconorg-5778	109	36	acquisition	acquisition	NOUN
fueconorg-5778	109	37	method	method	NOUN
fueconorg-5778	109	38	is	be	AUX
fueconorg-5778	109	39	used	use	VERB
fueconorg-5778	109	40	.	.	PUNCT
fueconorg-5778	110	1	however	however	ADV
fueconorg-5778	110	2	,	,	PUNCT
fueconorg-5778	110	3	despite	despite	SCONJ
fueconorg-5778	110	4	the	the	DET
fueconorg-5778	110	5	similarity	similarity	NOUN
fueconorg-5778	110	6	noted	note	VERB
fueconorg-5778	110	7	above	above	ADV
fueconorg-5778	110	8	,	,	PUNCT
fueconorg-5778	110	9	there	there	PRON
fueconorg-5778	110	10	is	be	VERB
fueconorg-5778	110	11	also	also	ADV
fueconorg-5778	110	12	another	another	DET
fueconorg-5778	110	13	important	important	ADJ
fueconorg-5778	110	14	difference	difference	NOUN
fueconorg-5778	110	15	between	between	ADP
fueconorg-5778	110	16	the	the	DET
fueconorg-5778	110	17	equity	equity	NOUN
fueconorg-5778	110	18	and	and	CCONJ
fueconorg-5778	110	19	the	the	DET
fueconorg-5778	110	20	acquisition	acquisition	NOUN
fueconorg-5778	110	21	method	method	NOUN
fueconorg-5778	110	22	.	.	PUNCT
fueconorg-5778	111	1	namely	namely	ADV
fueconorg-5778	111	2	,	,	PUNCT
fueconorg-5778	111	3	the	the	DET
fueconorg-5778	111	4	application	application	NOUN
fueconorg-5778	111	5	of	of	ADP
fueconorg-5778	111	6	the	the	DET
fueconorg-5778	111	7	equity	equity	NOUN
fueconorg-5778	111	8	method	method	NOUN
fueconorg-5778	111	9	does	do	AUX
fueconorg-5778	111	10	not	not	PART
fueconorg-5778	111	11	require	require	VERB
fueconorg-5778	111	12	complete	complete	ADJ
fueconorg-5778	111	13	consolidation	consolidation	NOUN
fueconorg-5778	111	14	of	of	ADP
fueconorg-5778	111	15	assets	asset	NOUN
fueconorg-5778	111	16	,	,	PUNCT
fueconorg-5778	111	17	liabilities	liability	NOUN
fueconorg-5778	111	18	,	,	PUNCT
fueconorg-5778	111	19	equity	equity	NOUN
fueconorg-5778	111	20	,	,	PUNCT
fueconorg-5778	111	21	revenues	revenue	NOUN
fueconorg-5778	111	22	and	and	CCONJ
fueconorg-5778	111	23	expenses	expense	NOUN
fueconorg-5778	111	24	,	,	PUNCT
fueconorg-5778	111	25	as	as	SCONJ
fueconorg-5778	111	26	is	be	AUX
fueconorg-5778	111	27	the	the	DET
fueconorg-5778	111	28	case	case	NOUN
fueconorg-5778	111	29	with	with	ADP
fueconorg-5778	111	30	the	the	DET
fueconorg-5778	111	31	acquisition	acquisition	NOUN
fueconorg-5778	111	32	method	method	NOUN
fueconorg-5778	111	33	,	,	PUNCT
fueconorg-5778	111	34	so	so	SCONJ
fueconorg-5778	111	35	internal	internal	ADJ
fueconorg-5778	111	36	results	result	NOUN
fueconorg-5778	111	37	are	be	AUX
fueconorg-5778	111	38	not	not	PART
fueconorg-5778	111	39	eliminated	eliminate	VERB
fueconorg-5778	111	40	from	from	ADP
fueconorg-5778	111	41	the	the	DET
fueconorg-5778	111	42	value	value	NOUN
fueconorg-5778	111	43	of	of	ADP
fueconorg-5778	111	44	inventories	inventory	NOUN
fueconorg-5778	111	45	(	(	PUNCT
fueconorg-5778	111	46	which	which	PRON
fueconorg-5778	111	47	are	be	AUX
fueconorg-5778	111	48	not	not	PART
fueconorg-5778	111	49	an	an	DET
fueconorg-5778	111	50	object	object	NOUN
fueconorg-5778	111	51	of	of	ADP
fueconorg-5778	111	52	consolidation	consolidation	NOUN
fueconorg-5778	111	53	)	)	PUNCT
fueconorg-5778	111	54	,	,	PUNCT
fueconorg-5778	111	55	but	but	CCONJ
fueconorg-5778	111	56	the	the	DET
fueconorg-5778	111	57	investor	investor	NOUN
fueconorg-5778	111	58	’s	’s	PART
fueconorg-5778	111	59	participation	participation	NOUN
fueconorg-5778	111	60	is	be	AUX
fueconorg-5778	111	61	adjusted	adjust	VERB
fueconorg-5778	111	62	for	for	ADP
fueconorg-5778	111	63	their	their	PRON
fueconorg-5778	111	64	amount	amount	NOUN
fueconorg-5778	111	65	.	.	PUNCT
fueconorg-5778	112	1	180	180	NUM
fueconorg-5778	112	2	v.	v.	ADP
fueconorg-5778	112	3	sekerez	sekerez	NOUN
fueconorg-5778	112	4	it	it	PRON
fueconorg-5778	112	5	should	should	AUX
fueconorg-5778	112	6	be	be	AUX
fueconorg-5778	112	7	noted	note	VERB
fueconorg-5778	112	8	that	that	SCONJ
fueconorg-5778	112	9	entities	entity	NOUN
fueconorg-5778	112	10	that	that	PRON
fueconorg-5778	112	11	are	be	AUX
fueconorg-5778	112	12	exempt	exempt	ADJ
fueconorg-5778	112	13	from	from	ADP
fueconorg-5778	112	14	the	the	DET
fueconorg-5778	112	15	obligation	obligation	NOUN
fueconorg-5778	112	16	to	to	PART
fueconorg-5778	112	17	prepare	prepare	VERB
fueconorg-5778	112	18	consolidated	consolidated	ADJ
fueconorg-5778	112	19	financial	financial	ADJ
fueconorg-5778	112	20	statements	statement	NOUN
fueconorg-5778	112	21	(	(	PUNCT
fueconorg-5778	112	22	in	in	ADP
fueconorg-5778	112	23	accordance	accordance	NOUN
fueconorg-5778	112	24	with	with	ADP
fueconorg-5778	112	25	ifrs	ifrs	PROPN
fueconorg-5778	112	26	10	10	NUM
fueconorg-5778	112	27	)	)	PUNCT
fueconorg-5778	112	28	are	be	AUX
fueconorg-5778	112	29	not	not	PART
fueconorg-5778	112	30	required	require	VERB
fueconorg-5778	112	31	to	to	PART
fueconorg-5778	112	32	apply	apply	VERB
fueconorg-5778	112	33	the	the	DET
fueconorg-5778	112	34	equity	equity	NOUN
fueconorg-5778	112	35	method	method	NOUN
fueconorg-5778	112	36	.	.	PUNCT
fueconorg-5778	113	1	this	this	DET
fueconorg-5778	113	2	method	method	NOUN
fueconorg-5778	113	3	,	,	PUNCT
fueconorg-5778	113	4	also	also	ADV
fueconorg-5778	113	5	,	,	PUNCT
fueconorg-5778	113	6	does	do	AUX
fueconorg-5778	113	7	not	not	PART
fueconorg-5778	113	8	have	have	VERB
fueconorg-5778	113	9	to	to	PART
fueconorg-5778	113	10	be	be	AUX
fueconorg-5778	113	11	applied	apply	VERB
fueconorg-5778	113	12	when	when	SCONJ
fueconorg-5778	113	13	all	all	PRON
fueconorg-5778	113	14	of	of	ADP
fueconorg-5778	113	15	the	the	DET
fueconorg-5778	113	16	following	follow	VERB
fueconorg-5778	113	17	factors	factor	NOUN
fueconorg-5778	113	18	are	be	AUX
fueconorg-5778	113	19	present	present	ADJ
fueconorg-5778	113	20	:	:	PUNCT
fueconorg-5778	113	21			VERB
fueconorg-5778	113	22	the	the	DET
fueconorg-5778	113	23	entity	entity	NOUN
fueconorg-5778	113	24	is	be	AUX
fueconorg-5778	113	25	a	a	DET
fueconorg-5778	113	26	wholly	wholly	ADV
fueconorg-5778	113	27	or	or	CCONJ
fueconorg-5778	113	28	partially	partially	ADV
fueconorg-5778	113	29	-	-	PUNCT
fueconorg-5778	113	30	owned	own	VERB
fueconorg-5778	113	31	subsidiary	subsidiary	NOUN
fueconorg-5778	113	32	of	of	ADP
fueconorg-5778	113	33	some	some	DET
fueconorg-5778	113	34	other	other	ADJ
fueconorg-5778	113	35	entity	entity	NOUN
fueconorg-5778	113	36	,	,	PUNCT
fueconorg-5778	113	37	and	and	CCONJ
fueconorg-5778	113	38	its	its	PRON
fueconorg-5778	113	39	other	other	ADJ
fueconorg-5778	113	40	owners	owner	NOUN
fueconorg-5778	113	41	(	(	PUNCT
fueconorg-5778	113	42	including	include	VERB
fueconorg-5778	113	43	those	those	PRON
fueconorg-5778	113	44	without	without	ADP
fueconorg-5778	113	45	voting	vote	VERB
fueconorg-5778	113	46	rights	right	NOUN
fueconorg-5778	113	47	)	)	PUNCT
fueconorg-5778	113	48	are	be	AUX
fueconorg-5778	113	49	informed	inform	VERB
fueconorg-5778	113	50	about	about	ADP
fueconorg-5778	113	51	it	it	PRON
fueconorg-5778	113	52	and	and	CCONJ
fueconorg-5778	113	53	do	do	AUX
fueconorg-5778	113	54	not	not	PART
fueconorg-5778	113	55	object	object	VERB
fueconorg-5778	113	56	that	that	SCONJ
fueconorg-5778	113	57	equity	equity	NOUN
fueconorg-5778	113	58	method	method	NOUN
fueconorg-5778	113	59	is	be	AUX
fueconorg-5778	113	60	not	not	PART
fueconorg-5778	113	61	applied	apply	VERB
fueconorg-5778	113	62	;	;	PUNCT
fueconorg-5778	113	63			VERB
fueconorg-5778	113	64	the	the	DET
fueconorg-5778	113	65	entity	entity	NOUN
fueconorg-5778	113	66	’s	’s	PART
fueconorg-5778	113	67	debt	debt	NOUN
fueconorg-5778	113	68	or	or	CCONJ
fueconorg-5778	113	69	equity	equity	NOUN
fueconorg-5778	113	70	instruments	instrument	NOUN
fueconorg-5778	113	71	are	be	AUX
fueconorg-5778	113	72	not	not	PART
fueconorg-5778	113	73	traded	trade	VERB
fueconorg-5778	113	74	in	in	ADP
fueconorg-5778	113	75	a	a	DET
fueconorg-5778	113	76	public	public	ADJ
fueconorg-5778	113	77	market	market	NOUN
fueconorg-5778	113	78	;	;	PUNCT
fueconorg-5778	113	79			VERB
fueconorg-5778	113	80	the	the	DET
fueconorg-5778	113	81	entity	entity	NOUN
fueconorg-5778	113	82	did	do	AUX
fueconorg-5778	113	83	not	not	PART
fueconorg-5778	113	84	fill	fill	VERB
fueconorg-5778	113	85	its	its	PRON
fueconorg-5778	113	86	financial	financial	ADJ
fueconorg-5778	113	87	statements	statement	NOUN
fueconorg-5778	113	88	with	with	ADP
fueconorg-5778	113	89	a	a	DET
fueconorg-5778	113	90	securities	security	NOUN
fueconorg-5778	113	91	commission	commission	NOUN
fueconorg-5778	113	92	,	,	PUNCT
fueconorg-5778	113	93	with	with	ADP
fueconorg-5778	113	94	the	the	DET
fueconorg-5778	113	95	aim	aim	NOUN
fueconorg-5778	113	96	of	of	ADP
fueconorg-5778	113	97	issuing	issue	VERB
fueconorg-5778	113	98	debt	debt	NOUN
fueconorg-5778	113	99	or	or	CCONJ
fueconorg-5778	113	100	equity	equity	NOUN
fueconorg-5778	113	101	instruments	instrument	NOUN
fueconorg-5778	113	102	in	in	ADP
fueconorg-5778	113	103	a	a	DET
fueconorg-5778	113	104	public	public	ADJ
fueconorg-5778	113	105	market	market	NOUN
fueconorg-5778	113	106	;	;	PUNCT
fueconorg-5778	113	107			VERB
fueconorg-5778	113	108	the	the	DET
fueconorg-5778	113	109	ultimate	ultimate	ADJ
fueconorg-5778	113	110	or	or	CCONJ
fueconorg-5778	113	111	any	any	DET
fueconorg-5778	113	112	intermediate	intermediate	ADJ
fueconorg-5778	113	113	entity	entity	NOUN
fueconorg-5778	113	114	’s	’s	PART
fueconorg-5778	113	115	parent	parent	NOUN
fueconorg-5778	113	116	company	company	NOUN
fueconorg-5778	113	117	already	already	ADV
fueconorg-5778	113	118	prepares	prepare	VERB
fueconorg-5778	113	119	public	public	ADJ
fueconorg-5778	113	120	financial	financial	ADJ
fueconorg-5778	113	121	statements	statement	NOUN
fueconorg-5778	113	122	that	that	PRON
fueconorg-5778	113	123	comply	comply	VERB
fueconorg-5778	113	124	with	with	ADP
fueconorg-5778	113	125	ifrs	ifrs	PROPN
fueconorg-5778	113	126	(	(	PUNCT
fueconorg-5778	113	127	ias	ias	PROPN
fueconorg-5778	113	128	28	28	NUM
fueconorg-5778	113	129	,	,	PUNCT
fueconorg-5778	113	130	2011	2011	NUM
fueconorg-5778	113	131	,	,	PUNCT
fueconorg-5778	113	132	par	par	NOUN
fueconorg-5778	113	133	.	.	PUNCT
fueconorg-5778	114	1	17	17	NUM
fueconorg-5778	114	2	)	)	PUNCT
fueconorg-5778	114	3	.	.	PUNCT
fueconorg-5778	115	1	3	3	X
fueconorg-5778	115	2	.	.	X
fueconorg-5778	115	3	expanding	expand	VERB
fueconorg-5778	115	4	the	the	DET
fueconorg-5778	115	5	scope	scope	NOUN
fueconorg-5778	115	6	of	of	ADP
fueconorg-5778	115	7	application	application	NOUN
fueconorg-5778	115	8	of	of	ADP
fueconorg-5778	115	9	the	the	DET
fueconorg-5778	115	10	equity	equity	NOUN
fueconorg-5778	115	11	method	method	NOUN
fueconorg-5778	115	12	in	in	ADP
fueconorg-5778	115	13	recent	recent	ADJ
fueconorg-5778	115	14	years	year	NOUN
fueconorg-5778	115	15	,	,	PUNCT
fueconorg-5778	115	16	certain	certain	ADJ
fueconorg-5778	115	17	changes	change	NOUN
fueconorg-5778	115	18	in	in	ADP
fueconorg-5778	115	19	professional	professional	ADJ
fueconorg-5778	115	20	regulation	regulation	NOUN
fueconorg-5778	115	21	have	have	AUX
fueconorg-5778	115	22	led	lead	VERB
fueconorg-5778	115	23	to	to	ADP
fueconorg-5778	115	24	a	a	DET
fueconorg-5778	115	25	significant	significant	ADJ
fueconorg-5778	115	26	expansion	expansion	NOUN
fueconorg-5778	115	27	of	of	ADP
fueconorg-5778	115	28	the	the	DET
fueconorg-5778	115	29	scope	scope	NOUN
fueconorg-5778	115	30	of	of	ADP
fueconorg-5778	115	31	application	application	NOUN
fueconorg-5778	115	32	of	of	ADP
fueconorg-5778	115	33	the	the	DET
fueconorg-5778	115	34	equity	equity	NOUN
fueconorg-5778	115	35	method	method	NOUN
fueconorg-5778	115	36	.	.	PUNCT
fueconorg-5778	116	1	namely	namely	ADV
fueconorg-5778	116	2	,	,	PUNCT
fueconorg-5778	116	3	the	the	DET
fueconorg-5778	116	4	iasb	iasb	ADJ
fueconorg-5778	116	5	(	(	PUNCT
fueconorg-5778	116	6	international	international	ADJ
fueconorg-5778	116	7	accounting	accounting	NOUN
fueconorg-5778	116	8	standards	standards	PROPN
fueconorg-5778	116	9	board	board	NOUN
fueconorg-5778	116	10	)	)	PUNCT
fueconorg-5778	116	11	has	have	AUX
fueconorg-5778	116	12	decided	decide	VERB
fueconorg-5778	116	13	that	that	SCONJ
fueconorg-5778	116	14	this	this	DET
fueconorg-5778	116	15	method	method	NOUN
fueconorg-5778	116	16	,	,	PUNCT
fueconorg-5778	116	17	after	after	ADP
fueconorg-5778	116	18	several	several	ADJ
fueconorg-5778	116	19	years	year	NOUN
fueconorg-5778	116	20	of	of	ADP
fueconorg-5778	116	21	pause	pause	NOUN
fueconorg-5778	116	22	,	,	PUNCT
fueconorg-5778	116	23	can	can	AUX
fueconorg-5778	116	24	be	be	AUX
fueconorg-5778	116	25	used	use	VERB
fueconorg-5778	116	26	again	again	ADV
fueconorg-5778	116	27	from	from	ADP
fueconorg-5778	116	28	2016	2016	NUM
fueconorg-5778	116	29	as	as	ADP
fueconorg-5778	116	30	one	one	NUM
fueconorg-5778	116	31	of	of	ADP
fueconorg-5778	116	32	the	the	DET
fueconorg-5778	116	33	options	option	NOUN
fueconorg-5778	116	34	for	for	ADP
fueconorg-5778	116	35	equity	equity	NOUN
fueconorg-5778	116	36	investments	investment	NOUN
fueconorg-5778	116	37	’	'	PUNCT
fueconorg-5778	116	38	valuation	valuation	NOUN
fueconorg-5778	116	39	in	in	ADP
fueconorg-5778	116	40	separate	separate	ADJ
fueconorg-5778	116	41	financial	financial	ADJ
fueconorg-5778	116	42	statements	statement	NOUN
fueconorg-5778	116	43	.	.	PUNCT
fueconorg-5778	117	1	it	it	PRON
fueconorg-5778	117	2	is	be	AUX
fueconorg-5778	117	3	important	important	ADJ
fueconorg-5778	117	4	to	to	PART
fueconorg-5778	117	5	say	say	VERB
fueconorg-5778	117	6	that	that	SCONJ
fueconorg-5778	117	7	the	the	DET
fueconorg-5778	117	8	separate	separate	ADJ
fueconorg-5778	117	9	financial	financial	ADJ
fueconorg-5778	117	10	statements	statement	NOUN
fueconorg-5778	117	11	are	be	AUX
fueconorg-5778	117	12	individual	individual	ADJ
fueconorg-5778	117	13	reports	report	NOUN
fueconorg-5778	117	14	prepared	prepare	VERB
fueconorg-5778	117	15	by	by	ADP
fueconorg-5778	117	16	the	the	DET
fueconorg-5778	117	17	parent	parent	NOUN
fueconorg-5778	117	18	companies	company	NOUN
fueconorg-5778	117	19	and	and	CCONJ
fueconorg-5778	117	20	investors	investor	NOUN
fueconorg-5778	117	21	(	(	PUNCT
fueconorg-5778	117	22	with	with	ADP
fueconorg-5778	117	23	joint	joint	ADJ
fueconorg-5778	117	24	control	control	NOUN
fueconorg-5778	117	25	or	or	CCONJ
fueconorg-5778	117	26	significant	significant	ADJ
fueconorg-5778	117	27	influence	influence	NOUN
fueconorg-5778	117	28	over	over	ADP
fueconorg-5778	117	29	the	the	DET
fueconorg-5778	117	30	investees	investee	NOUN
fueconorg-5778	117	31	)	)	PUNCT
fueconorg-5778	117	32	,	,	PUNCT
fueconorg-5778	117	33	primarily	primarily	ADV
fueconorg-5778	117	34	with	with	ADP
fueconorg-5778	117	35	the	the	DET
fueconorg-5778	117	36	purpose	purpose	NOUN
fueconorg-5778	117	37	of	of	ADP
fueconorg-5778	117	38	disclosing	disclose	VERB
fueconorg-5778	117	39	the	the	DET
fueconorg-5778	117	40	value	value	NOUN
fueconorg-5778	117	41	of	of	ADP
fueconorg-5778	117	42	their	their	PRON
fueconorg-5778	117	43	investments	investment	NOUN
fueconorg-5778	117	44	in	in	ADP
fueconorg-5778	117	45	the	the	DET
fueconorg-5778	117	46	equity	equity	NOUN
fueconorg-5778	117	47	of	of	ADP
fueconorg-5778	117	48	these	these	DET
fueconorg-5778	117	49	entities	entity	NOUN
fueconorg-5778	117	50	.	.	PUNCT
fueconorg-5778	118	1	ias	ias	PROPN
fueconorg-5778	118	2	27	27	NUM
fueconorg-5778	118	3	–	–	PUNCT
fueconorg-5778	118	4	separate	separate	ADJ
fueconorg-5778	118	5	financial	financial	ADJ
fueconorg-5778	118	6	statements	statement	NOUN
fueconorg-5778	118	7	,	,	PUNCT
fueconorg-5778	118	8	in	in	ADP
fueconorg-5778	118	9	this	this	DET
fueconorg-5778	118	10	respect	respect	NOUN
fueconorg-5778	118	11	,	,	PUNCT
fueconorg-5778	118	12	explicitly	explicitly	ADV
fueconorg-5778	118	13	emphasizes	emphasize	VERB
fueconorg-5778	118	14	that	that	SCONJ
fueconorg-5778	118	15	the	the	DET
fueconorg-5778	118	16	financial	financial	ADJ
fueconorg-5778	118	17	statements	statement	NOUN
fueconorg-5778	118	18	of	of	ADP
fueconorg-5778	118	19	entities	entity	NOUN
fueconorg-5778	118	20	that	that	PRON
fueconorg-5778	118	21	do	do	AUX
fueconorg-5778	118	22	not	not	PART
fueconorg-5778	118	23	have	have	VERB
fueconorg-5778	118	24	investments	investment	NOUN
fueconorg-5778	118	25	in	in	ADP
fueconorg-5778	118	26	subsidiaries	subsidiary	NOUN
fueconorg-5778	118	27	,	,	PUNCT
fueconorg-5778	118	28	associates	associate	NOUN
fueconorg-5778	118	29	or	or	CCONJ
fueconorg-5778	118	30	joint	joint	ADJ
fueconorg-5778	118	31	ventures	venture	NOUN
fueconorg-5778	118	32	are	be	AUX
fueconorg-5778	118	33	not	not	PART
fueconorg-5778	118	34	separate	separate	ADJ
fueconorg-5778	118	35	financial	financial	ADJ
fueconorg-5778	118	36	statements	statement	NOUN
fueconorg-5778	118	37	(	(	PUNCT
fueconorg-5778	118	38	ias	ias	PROPN
fueconorg-5778	118	39	27	27	NUM
fueconorg-5778	118	40	,	,	PUNCT
fueconorg-5778	118	41	2011	2011	NUM
fueconorg-5778	118	42	,	,	PUNCT
fueconorg-5778	118	43	par	par	NOUN
fueconorg-5778	118	44	.	.	PUNCT
fueconorg-5778	119	1	7	7	NUM
fueconorg-5778	119	2	)	)	PUNCT
fueconorg-5778	119	3	.	.	PUNCT
fueconorg-5778	120	1	this	this	PRON
fueconorg-5778	120	2	means	mean	VERB
fueconorg-5778	120	3	that	that	SCONJ
fueconorg-5778	120	4	holding	hold	VERB
fueconorg-5778	120	5	the	the	DET
fueconorg-5778	120	6	majority	majority	NOUN
fueconorg-5778	120	7	and	and	CCONJ
fueconorg-5778	120	8	significant	significant	ADJ
fueconorg-5778	120	9	ownership	ownership	NOUN
fueconorg-5778	120	10	interests	interest	NOUN
fueconorg-5778	120	11	in	in	ADP
fueconorg-5778	120	12	other	other	ADJ
fueconorg-5778	120	13	companies	company	NOUN
fueconorg-5778	120	14	,	,	PUNCT
fueconorg-5778	120	15	followed	follow	VERB
fueconorg-5778	120	16	by	by	ADP
fueconorg-5778	120	17	the	the	DET
fueconorg-5778	120	18	absolute	absolute	ADJ
fueconorg-5778	120	19	or	or	CCONJ
fueconorg-5778	120	20	significant	significant	ADJ
fueconorg-5778	120	21	control	control	NOUN
fueconorg-5778	120	22	over	over	ADP
fueconorg-5778	120	23	their	their	PRON
fueconorg-5778	120	24	businesses	business	NOUN
fueconorg-5778	120	25	,	,	PUNCT
fueconorg-5778	120	26	is	be	AUX
fueconorg-5778	120	27	a	a	DET
fueconorg-5778	120	28	prerequisite	prerequisite	NOUN
fueconorg-5778	120	29	for	for	ADP
fueconorg-5778	120	30	the	the	DET
fueconorg-5778	120	31	preparation	preparation	NOUN
fueconorg-5778	120	32	of	of	ADP
fueconorg-5778	120	33	separate	separate	ADJ
fueconorg-5778	120	34	financial	financial	ADJ
fueconorg-5778	120	35	statements	statement	NOUN
fueconorg-5778	120	36	.	.	PUNCT
fueconorg-5778	121	1	on	on	ADP
fueconorg-5778	121	2	the	the	DET
fueconorg-5778	121	3	other	other	ADJ
fueconorg-5778	121	4	hand	hand	NOUN
fueconorg-5778	121	5	,	,	PUNCT
fueconorg-5778	121	6	entities	entity	NOUN
fueconorg-5778	121	7	that	that	PRON
fueconorg-5778	121	8	are	be	AUX
fueconorg-5778	121	9	exempted	exempt	VERB
fueconorg-5778	121	10	from	from	ADP
fueconorg-5778	121	11	the	the	DET
fueconorg-5778	121	12	obligation	obligation	NOUN
fueconorg-5778	121	13	to	to	PART
fueconorg-5778	121	14	prepare	prepare	VERB
fueconorg-5778	121	15	consolidated	consolidated	ADJ
fueconorg-5778	121	16	financial	financial	ADJ
fueconorg-5778	121	17	statements	statement	NOUN
fueconorg-5778	121	18	(	(	PUNCT
fueconorg-5778	121	19	in	in	ADP
fueconorg-5778	121	20	accordance	accordance	NOUN
fueconorg-5778	121	21	with	with	ADP
fueconorg-5778	121	22	ifrs	ifrs	PROPN
fueconorg-5778	121	23	10	10	NUM
fueconorg-5778	121	24	)	)	PUNCT
fueconorg-5778	121	25	and	and	CCONJ
fueconorg-5778	121	26	entities	entity	NOUN
fueconorg-5778	121	27	that	that	PRON
fueconorg-5778	121	28	are	be	AUX
fueconorg-5778	121	29	exempted	exempt	VERB
fueconorg-5778	121	30	from	from	ADP
fueconorg-5778	121	31	the	the	DET
fueconorg-5778	121	32	obligation	obligation	NOUN
fueconorg-5778	121	33	to	to	PART
fueconorg-5778	121	34	use	use	VERB
fueconorg-5778	121	35	the	the	DET
fueconorg-5778	121	36	equity	equity	NOUN
fueconorg-5778	121	37	method	method	NOUN
fueconorg-5778	121	38	(	(	PUNCT
fueconorg-5778	121	39	in	in	ADP
fueconorg-5778	121	40	accordance	accordance	NOUN
fueconorg-5778	121	41	with	with	ADP
fueconorg-5778	121	42	ias	ias	PROPN
fueconorg-5778	121	43	28	28	NUM
fueconorg-5778	121	44	)	)	PUNCT
fueconorg-5778	121	45	,	,	PUNCT
fueconorg-5778	121	46	can	can	AUX
fueconorg-5778	121	47	prepare	prepare	VERB
fueconorg-5778	121	48	separate	separate	ADJ
fueconorg-5778	121	49	,	,	PUNCT
fueconorg-5778	121	50	as	as	ADP
fueconorg-5778	121	51	their	their	PRON
fueconorg-5778	121	52	only	only	ADJ
fueconorg-5778	121	53	financial	financial	ADJ
fueconorg-5778	121	54	statements	statement	NOUN
fueconorg-5778	121	55	.	.	PUNCT
fueconorg-5778	122	1	consequently	consequently	ADV
fueconorg-5778	122	2	,	,	PUNCT
fueconorg-5778	122	3	we	we	PRON
fueconorg-5778	122	4	may	may	AUX
fueconorg-5778	122	5	conclude	conclude	VERB
fueconorg-5778	122	6	that	that	SCONJ
fueconorg-5778	122	7	ias	ias	PROPN
fueconorg-5778	122	8	27	27	NUM
fueconorg-5778	122	9	does	do	AUX
fueconorg-5778	122	10	not	not	PART
fueconorg-5778	122	11	prescribe	prescribe	VERB
fueconorg-5778	122	12	which	which	PRON
fueconorg-5778	122	13	entities	entity	NOUN
fueconorg-5778	122	14	are	be	AUX
fueconorg-5778	122	15	required	require	VERB
fueconorg-5778	122	16	to	to	PART
fueconorg-5778	122	17	prepare	prepare	VERB
fueconorg-5778	122	18	separate	separate	ADJ
fueconorg-5778	122	19	financial	financial	ADJ
fueconorg-5778	122	20	statements	statement	NOUN
fueconorg-5778	122	21	,	,	PUNCT
fueconorg-5778	122	22	but	but	CCONJ
fueconorg-5778	122	23	they	they	PRON
fueconorg-5778	122	24	are	be	AUX
fueconorg-5778	122	25	prepared	prepare	VERB
fueconorg-5778	122	26	when	when	SCONJ
fueconorg-5778	122	27	the	the	DET
fueconorg-5778	122	28	parent	parent	NOUN
fueconorg-5778	122	29	companies	company	NOUN
fueconorg-5778	122	30	and	and	CCONJ
fueconorg-5778	122	31	investors	investor	NOUN
fueconorg-5778	122	32	voluntarily	voluntarily	ADV
fueconorg-5778	122	33	opt	opt	VERB
fueconorg-5778	122	34	for	for	ADP
fueconorg-5778	122	35	it	it	PRON
fueconorg-5778	122	36	or	or	CCONJ
fueconorg-5778	122	37	when	when	SCONJ
fueconorg-5778	122	38	they	they	PRON
fueconorg-5778	122	39	have	have	VERB
fueconorg-5778	122	40	such	such	DET
fueconorg-5778	122	41	an	an	DET
fueconorg-5778	122	42	obligation	obligation	NOUN
fueconorg-5778	122	43	in	in	ADP
fueconorg-5778	122	44	accordance	accordance	NOUN
fueconorg-5778	122	45	with	with	ADP
fueconorg-5778	122	46	national	national	ADJ
fueconorg-5778	122	47	regulations	regulation	NOUN
fueconorg-5778	122	48	.	.	PUNCT
fueconorg-5778	123	1	therefore	therefore	ADV
fueconorg-5778	123	2	,	,	PUNCT
fueconorg-5778	123	3	separate	separate	ADJ
fueconorg-5778	123	4	financial	financial	ADJ
fueconorg-5778	123	5	statements	statement	NOUN
fueconorg-5778	123	6	are	be	AUX
fueconorg-5778	123	7	reports	report	NOUN
fueconorg-5778	123	8	that	that	PRON
fueconorg-5778	123	9	can	can	AUX
fueconorg-5778	123	10	(	(	PUNCT
fueconorg-5778	123	11	but	but	CCONJ
fueconorg-5778	123	12	,	,	PUNCT
fueconorg-5778	123	13	also	also	ADV
fueconorg-5778	123	14	,	,	PUNCT
fueconorg-5778	123	15	do	do	AUX
fueconorg-5778	123	16	n't	not	PART
fueconorg-5778	123	17	have	have	VERB
fueconorg-5778	123	18	to	to	PART
fueconorg-5778	123	19	)	)	PUNCT
fueconorg-5778	123	20	be	be	AUX
fueconorg-5778	123	21	prepared	prepare	VERB
fueconorg-5778	123	22	together	together	ADV
fueconorg-5778	123	23	with	with	ADP
fueconorg-5778	123	24	consolidated	consolidated	ADJ
fueconorg-5778	123	25	or	or	CCONJ
fueconorg-5778	123	26	financial	financial	ADJ
fueconorg-5778	123	27	statements	statement	NOUN
fueconorg-5778	123	28	of	of	ADP
fueconorg-5778	123	29	investors	investor	NOUN
fueconorg-5778	123	30	applying	apply	VERB
fueconorg-5778	123	31	the	the	DET
fueconorg-5778	123	32	equity	equity	NOUN
fueconorg-5778	123	33	method	method	NOUN
fueconorg-5778	123	34	.	.	PUNCT
fueconorg-5778	124	1	otherwise	otherwise	ADV
fueconorg-5778	124	2	,	,	PUNCT
fueconorg-5778	124	3	it	it	PRON
fueconorg-5778	124	4	should	should	AUX
fueconorg-5778	124	5	be	be	AUX
fueconorg-5778	124	6	said	say	VERB
fueconorg-5778	124	7	that	that	SCONJ
fueconorg-5778	124	8	the	the	DET
fueconorg-5778	124	9	financial	financial	ADJ
fueconorg-5778	124	10	statements	statement	NOUN
fueconorg-5778	124	11	of	of	ADP
fueconorg-5778	124	12	investors	investor	NOUN
fueconorg-5778	124	13	in	in	ADP
fueconorg-5778	124	14	associates	associate	NOUN
fueconorg-5778	124	15	and	and	CCONJ
fueconorg-5778	124	16	joint	joint	ADJ
fueconorg-5778	124	17	ventures	venture	NOUN
fueconorg-5778	124	18	are	be	AUX
fueconorg-5778	124	19	not	not	PART
fueconorg-5778	124	20	considered	consider	VERB
fueconorg-5778	124	21	as	as	ADP
fueconorg-5778	124	22	a	a	DET
fueconorg-5778	124	23	consolidated	consolidated	ADJ
fueconorg-5778	124	24	financial	financial	ADJ
fueconorg-5778	124	25	statements	statement	NOUN
fueconorg-5778	124	26	in	in	ADP
fueconorg-5778	124	27	the	the	DET
fueconorg-5778	124	28	strict	strict	ADJ
fueconorg-5778	124	29	sense	sense	NOUN
fueconorg-5778	124	30	,	,	PUNCT
fueconorg-5778	124	31	because	because	SCONJ
fueconorg-5778	124	32	there	there	PRON
fueconorg-5778	124	33	is	be	VERB
fueconorg-5778	124	34	no	no	DET
fueconorg-5778	124	35	complete	complete	ADJ
fueconorg-5778	124	36	consolidation	consolidation	NOUN
fueconorg-5778	124	37	of	of	ADP
fueconorg-5778	124	38	assets	asset	NOUN
fueconorg-5778	124	39	and	and	CCONJ
fueconorg-5778	124	40	liabilities	liability	NOUN
fueconorg-5778	124	41	(	(	PUNCT
fueconorg-5778	124	42	only	only	ADV
fueconorg-5778	124	43	equity	equity	NOUN
fueconorg-5778	124	44	investments	investment	NOUN
fueconorg-5778	124	45	are	be	AUX
fueconorg-5778	124	46	consolidated	consolidated	ADJ
fueconorg-5778	124	47	)	)	PUNCT
fueconorg-5778	124	48	.	.	PUNCT
fueconorg-5778	125	1	therefore	therefore	ADV
fueconorg-5778	125	2	,	,	PUNCT
fueconorg-5778	125	3	although	although	SCONJ
fueconorg-5778	125	4	in	in	ADP
fueconorg-5778	125	5	a	a	DET
fueconorg-5778	125	6	broad	broad	ADJ
fueconorg-5778	125	7	sense	sense	NOUN
fueconorg-5778	125	8	separate	separate	ADJ
fueconorg-5778	125	9	financial	financial	ADJ
fueconorg-5778	125	10	statements	statement	NOUN
fueconorg-5778	125	11	belong	belong	VERB
fueconorg-5778	125	12	to	to	ADP
fueconorg-5778	125	13	the	the	DET
fueconorg-5778	125	14	category	category	NOUN
fueconorg-5778	125	15	of	of	ADP
fueconorg-5778	125	16	individual	individual	ADJ
fueconorg-5778	125	17	financial	financial	ADJ
fueconorg-5778	125	18	statements	statement	NOUN
fueconorg-5778	125	19	,	,	PUNCT
fueconorg-5778	125	20	the	the	DET
fueconorg-5778	125	21	specific	specific	ADJ
fueconorg-5778	125	22	requirements	requirement	NOUN
fueconorg-5778	125	23	of	of	ADP
fueconorg-5778	125	24	their	their	PRON
fueconorg-5778	125	25	users	user	NOUN
fueconorg-5778	125	26	make	make	VERB
fueconorg-5778	125	27	it	it	PRON
fueconorg-5778	125	28	essential	essential	ADJ
fueconorg-5778	125	29	to	to	PART
fueconorg-5778	125	30	differentiate	differentiate	VERB
fueconorg-5778	125	31	them	they	PRON
fueconorg-5778	125	32	substantially	substantially	ADV
fueconorg-5778	125	33	from	from	ADP
fueconorg-5778	125	34	all	all	DET
fueconorg-5778	125	35	other	other	ADJ
fueconorg-5778	125	36	individual	individual	ADJ
fueconorg-5778	125	37	financial	financial	ADJ
fueconorg-5778	125	38	statements	statement	NOUN
fueconorg-5778	125	39	,	,	PUNCT
fueconorg-5778	125	40	prepared	prepare	VERB
fueconorg-5778	125	41	by	by	ADP
fueconorg-5778	125	42	the	the	DET
fueconorg-5778	125	43	entities	entity	NOUN
fueconorg-5778	125	44	that	that	PRON
fueconorg-5778	125	45	do	do	AUX
fueconorg-5778	125	46	not	not	PART
fueconorg-5778	125	47	have	have	VERB
fueconorg-5778	125	48	majority	majority	NOUN
fueconorg-5778	125	49	or	or	CCONJ
fueconorg-5778	125	50	significant	significant	ADJ
fueconorg-5778	125	51	ownership	ownership	NOUN
fueconorg-5778	125	52	interests	interest	NOUN
fueconorg-5778	125	53	.	.	PUNCT
fueconorg-5778	126	1	it	it	PRON
fueconorg-5778	126	2	is	be	AUX
fueconorg-5778	126	3	important	important	ADJ
fueconorg-5778	126	4	to	to	PART
fueconorg-5778	126	5	emphasize	emphasize	VERB
fueconorg-5778	126	6	that	that	SCONJ
fueconorg-5778	126	7	the	the	DET
fueconorg-5778	126	8	growing	grow	VERB
fueconorg-5778	126	9	importance	importance	NOUN
fueconorg-5778	126	10	of	of	ADP
fueconorg-5778	126	11	consolidated	consolidated	ADJ
fueconorg-5778	126	12	financial	financial	ADJ
fueconorg-5778	126	13	statements	statement	NOUN
fueconorg-5778	126	14	in	in	ADP
fueconorg-5778	126	15	the	the	DET
fueconorg-5778	126	16	conditions	condition	NOUN
fueconorg-5778	126	17	of	of	ADP
fueconorg-5778	126	18	internationalization	internationalization	NOUN
fueconorg-5778	126	19	of	of	ADP
fueconorg-5778	126	20	business	business	NOUN
fueconorg-5778	126	21	does	do	AUX
fueconorg-5778	126	22	not	not	PART
fueconorg-5778	126	23	diminish	diminish	VERB
fueconorg-5778	126	24	the	the	DET
fueconorg-5778	126	25	need	need	NOUN
fueconorg-5778	126	26	for	for	ADP
fueconorg-5778	126	27	the	the	DET
fueconorg-5778	126	28	publication	publication	NOUN
fueconorg-5778	126	29	of	of	ADP
fueconorg-5778	126	30	individual	individual	ADJ
fueconorg-5778	126	31	informational	informational	ADJ
fueconorg-5778	126	32	scopes	scope	NOUN
fueconorg-5778	126	33	and	and	CCONJ
fueconorg-5778	126	34	area	area	NOUN
fueconorg-5778	126	35	of	of	ADP
fueconorg-5778	126	36	application	application	NOUN
fueconorg-5778	126	37	of	of	ADP
fueconorg-5778	126	38	the	the	DET
fueconorg-5778	126	39	equity	equity	NOUN
fueconorg-5778	126	40	method	method	NOUN
fueconorg-5778	126	41	181	181	NUM
fueconorg-5778	126	42	or	or	CCONJ
fueconorg-5778	126	43	separate	separate	ADJ
fueconorg-5778	126	44	financial	financial	ADJ
fueconorg-5778	126	45	statements	statement	NOUN
fueconorg-5778	126	46	of	of	ADP
fueconorg-5778	126	47	companies	company	NOUN
fueconorg-5778	126	48	,	,	PUNCT
fueconorg-5778	126	49	which	which	PRON
fueconorg-5778	126	50	are	be	AUX
fueconorg-5778	126	51	the	the	DET
fueconorg-5778	126	52	holders	holder	NOUN
fueconorg-5778	126	53	of	of	ADP
fueconorg-5778	126	54	majority	majority	NOUN
fueconorg-5778	126	55	and	and	CCONJ
fueconorg-5778	126	56	significant	significant	ADJ
fueconorg-5778	126	57	investments	investment	NOUN
fueconorg-5778	126	58	in	in	ADP
fueconorg-5778	126	59	the	the	DET
fueconorg-5778	126	60	equity	equity	NOUN
fueconorg-5778	126	61	of	of	ADP
fueconorg-5778	126	62	other	other	ADJ
fueconorg-5778	126	63	entities	entity	NOUN
fueconorg-5778	126	64	.	.	PUNCT
fueconorg-5778	127	1	separate	separate	ADJ
fueconorg-5778	127	2	financial	financial	ADJ
fueconorg-5778	127	3	statements	statement	NOUN
fueconorg-5778	127	4	of	of	ADP
fueconorg-5778	127	5	parent	parent	NOUN
fueconorg-5778	127	6	companies	company	NOUN
fueconorg-5778	127	7	and	and	CCONJ
fueconorg-5778	127	8	investors	investor	NOUN
fueconorg-5778	127	9	primarily	primarily	ADV
fueconorg-5778	127	10	serve	serve	VERB
fueconorg-5778	127	11	as	as	ADP
fueconorg-5778	127	12	a	a	DET
fueconorg-5778	127	13	means	means	NOUN
fueconorg-5778	127	14	of	of	ADP
fueconorg-5778	127	15	protecting	protect	VERB
fueconorg-5778	127	16	the	the	DET
fueconorg-5778	127	17	interests	interest	NOUN
fueconorg-5778	127	18	of	of	ADP
fueconorg-5778	127	19	users	user	NOUN
fueconorg-5778	127	20	,	,	PUNCT
fueconorg-5778	127	21	such	such	ADJ
fueconorg-5778	127	22	as	as	ADP
fueconorg-5778	127	23	owners	owner	NOUN
fueconorg-5778	127	24	,	,	PUNCT
fueconorg-5778	127	25	creditors	creditor	NOUN
fueconorg-5778	127	26	and	and	CCONJ
fueconorg-5778	127	27	government	government	NOUN
fueconorg-5778	127	28	bodies	body	NOUN
fueconorg-5778	127	29	,	,	PUNCT
fueconorg-5778	127	30	which	which	PRON
fueconorg-5778	127	31	in	in	ADP
fueconorg-5778	127	32	this	this	DET
fueconorg-5778	127	33	field	field	NOUN
fueconorg-5778	127	34	often	often	ADV
fueconorg-5778	127	35	make	make	VERB
fueconorg-5778	127	36	more	more	ADJ
fueconorg-5778	127	37	specific	specific	ADJ
fueconorg-5778	127	38	information	information	NOUN
fueconorg-5778	127	39	requirements	requirement	NOUN
fueconorg-5778	127	40	than	than	ADP
fueconorg-5778	127	41	what	what	PRON
fueconorg-5778	127	42	they	they	PRON
fueconorg-5778	127	43	expect	expect	VERB
fueconorg-5778	127	44	from	from	ADP
fueconorg-5778	127	45	the	the	DET
fueconorg-5778	127	46	consolidated	consolidated	ADJ
fueconorg-5778	127	47	financial	financial	ADJ
fueconorg-5778	127	48	statements	statement	NOUN
fueconorg-5778	127	49	.	.	PUNCT
fueconorg-5778	128	1	this	this	DET
fueconorg-5778	128	2	fact	fact	NOUN
fueconorg-5778	128	3	has	have	AUX
fueconorg-5778	128	4	initiated	initiate	VERB
fueconorg-5778	128	5	the	the	DET
fueconorg-5778	128	6	iasb	iasb	NOUN
fueconorg-5778	128	7	to	to	PART
fueconorg-5778	128	8	publish	publish	VERB
fueconorg-5778	128	9	a	a	DET
fueconorg-5778	128	10	particular	particular	ADJ
fueconorg-5778	128	11	standard	standard	NOUN
fueconorg-5778	128	12	ias	ias	PROPN
fueconorg-5778	128	13	27	27	NUM
fueconorg-5778	128	14	,	,	PUNCT
fueconorg-5778	128	15	which	which	PRON
fueconorg-5778	128	16	explicitly	explicitly	ADV
fueconorg-5778	128	17	addresses	address	VERB
fueconorg-5778	128	18	the	the	DET
fueconorg-5778	128	19	issues	issue	NOUN
fueconorg-5778	128	20	of	of	ADP
fueconorg-5778	128	21	their	their	PRON
fueconorg-5778	128	22	preparation	preparation	NOUN
fueconorg-5778	128	23	and	and	CCONJ
fueconorg-5778	128	24	presentation	presentation	NOUN
fueconorg-5778	128	25	.	.	PUNCT
fueconorg-5778	129	1	in	in	ADP
fueconorg-5778	129	2	this	this	DET
fueconorg-5778	129	3	respect	respect	NOUN
fueconorg-5778	129	4	,	,	PUNCT
fueconorg-5778	129	5	after	after	SCONJ
fueconorg-5778	129	6	the	the	DET
fueconorg-5778	129	7	revision	revision	NOUN
fueconorg-5778	129	8	of	of	ADP
fueconorg-5778	129	9	ias	ias	PROPN
fueconorg-5778	129	10	27	27	NUM
fueconorg-5778	129	11	consolidated	consolidated	ADJ
fueconorg-5778	129	12	and	and	CCONJ
fueconorg-5778	129	13	separate	separate	ADJ
fueconorg-5778	129	14	financial	financial	ADJ
fueconorg-5778	129	15	statements	statement	NOUN
fueconorg-5778	129	16	and	and	CCONJ
fueconorg-5778	129	17	ias	ia	VERB
fueconorg-5778	129	18	28	28	NUM
fueconorg-5778	129	19	investments	investment	NOUN
fueconorg-5778	129	20	in	in	ADP
fueconorg-5778	129	21	associates	associate	NOUN
fueconorg-5778	129	22	in	in	ADP
fueconorg-5778	129	23	2003	2003	NUM
fueconorg-5778	129	24	,	,	PUNCT
fueconorg-5778	129	25	the	the	DET
fueconorg-5778	129	26	equity	equity	NOUN
fueconorg-5778	129	27	method	method	NOUN
fueconorg-5778	129	28	has	have	AUX
fueconorg-5778	129	29	been	be	AUX
fueconorg-5778	129	30	eliminated	eliminate	VERB
fueconorg-5778	129	31	as	as	ADP
fueconorg-5778	129	32	a	a	DET
fueconorg-5778	129	33	tool	tool	NOUN
fueconorg-5778	129	34	for	for	ADP
fueconorg-5778	129	35	valuation	valuation	NOUN
fueconorg-5778	129	36	of	of	ADP
fueconorg-5778	129	37	investments	investment	NOUN
fueconorg-5778	129	38	in	in	ADP
fueconorg-5778	129	39	subsidiaries	subsidiary	NOUN
fueconorg-5778	129	40	,	,	PUNCT
fueconorg-5778	129	41	associates	associate	NOUN
fueconorg-5778	129	42	and	and	CCONJ
fueconorg-5778	129	43	joint	joint	ADJ
fueconorg-5778	129	44	ventures	venture	NOUN
fueconorg-5778	129	45	within	within	ADP
fueconorg-5778	129	46	the	the	DET
fueconorg-5778	129	47	separate	separate	ADJ
fueconorg-5778	129	48	financial	financial	ADJ
fueconorg-5778	129	49	statements	statement	NOUN
fueconorg-5778	129	50	,	,	PUNCT
fueconorg-5778	129	51	although	although	SCONJ
fueconorg-5778	129	52	it	it	PRON
fueconorg-5778	129	53	had	have	AUX
fueconorg-5778	129	54	been	be	AUX
fueconorg-5778	129	55	used	use	VERB
fueconorg-5778	129	56	for	for	ADP
fueconorg-5778	129	57	many	many	ADJ
fueconorg-5778	129	58	years	year	NOUN
fueconorg-5778	129	59	as	as	ADP
fueconorg-5778	129	60	one	one	NUM
fueconorg-5778	129	61	of	of	ADP
fueconorg-5778	129	62	the	the	DET
fueconorg-5778	129	63	options	option	NOUN
fueconorg-5778	129	64	for	for	ADP
fueconorg-5778	129	65	the	the	DET
fueconorg-5778	129	66	purposes	purpose	NOUN
fueconorg-5778	129	67	mentioned	mention	VERB
fueconorg-5778	129	68	.	.	PUNCT
fueconorg-5778	130	1	at	at	ADP
fueconorg-5778	130	2	that	that	DET
fueconorg-5778	130	3	point	point	NOUN
fueconorg-5778	130	4	,	,	PUNCT
fueconorg-5778	130	5	companies	company	NOUN
fueconorg-5778	130	6	were	be	AUX
fueconorg-5778	130	7	given	give	VERB
fueconorg-5778	130	8	the	the	DET
fueconorg-5778	130	9	opportunity	opportunity	NOUN
fueconorg-5778	130	10	to	to	PART
fueconorg-5778	130	11	use	use	VERB
fueconorg-5778	130	12	the	the	DET
fueconorg-5778	130	13	cost	cost	NOUN
fueconorg-5778	130	14	or	or	CCONJ
fueconorg-5778	130	15	fair	fair	ADJ
fueconorg-5778	130	16	value	value	NOUN
fueconorg-5778	130	17	(	(	PUNCT
fueconorg-5778	130	18	in	in	ADP
fueconorg-5778	130	19	accordance	accordance	NOUN
fueconorg-5778	130	20	with	with	ADP
fueconorg-5778	130	21	ias	ias	PROPN
fueconorg-5778	130	22	39	39	NUM
fueconorg-5778	130	23	–	–	PUNCT
fueconorg-5778	130	24	financial	financial	ADJ
fueconorg-5778	130	25	instruments	instrument	NOUN
fueconorg-5778	130	26	:	:	PUNCT
fueconorg-5778	130	27	reconition	reconition	NOUN
fueconorg-5778	130	28	and	and	CCONJ
fueconorg-5778	130	29	measurement	measurement	NOUN
fueconorg-5778	130	30	)	)	PUNCT
fueconorg-5778	130	31	for	for	ADP
fueconorg-5778	130	32	all	all	DET
fueconorg-5778	130	33	investments	investment	NOUN
fueconorg-5778	130	34	in	in	ADP
fueconorg-5778	130	35	subsidiaries	subsidiary	NOUN
fueconorg-5778	130	36	,	,	PUNCT
fueconorg-5778	130	37	associates	associate	NOUN
fueconorg-5778	130	38	and	and	CCONJ
fueconorg-5778	130	39	jointly	jointly	ADV
fueconorg-5778	130	40	controlled	control	VERB
fueconorg-5778	130	41	entities	entity	NOUN
fueconorg-5778	130	42	included	include	VERB
fueconorg-5778	130	43	in	in	ADP
fueconorg-5778	130	44	the	the	DET
fueconorg-5778	130	45	separate	separate	ADJ
fueconorg-5778	130	46	financial	financial	ADJ
fueconorg-5778	130	47	statements	statement	NOUN
fueconorg-5778	130	48	.	.	PUNCT
fueconorg-5778	131	1	the	the	DET
fueconorg-5778	131	2	iasb	iasb	NOUN
fueconorg-5778	131	3	explained	explain	VERB
fueconorg-5778	131	4	this	this	DET
fueconorg-5778	131	5	decision	decision	NOUN
fueconorg-5778	131	6	by	by	ADP
fueconorg-5778	131	7	saying	say	VERB
fueconorg-5778	131	8	that	that	SCONJ
fueconorg-5778	131	9	the	the	DET
fueconorg-5778	131	10	information	information	NOUN
fueconorg-5778	131	11	provided	provide	VERB
fueconorg-5778	131	12	by	by	ADP
fueconorg-5778	131	13	the	the	DET
fueconorg-5778	131	14	equity	equity	NOUN
fueconorg-5778	131	15	method	method	NOUN
fueconorg-5778	131	16	is	be	AUX
fueconorg-5778	131	17	reflected	reflect	VERB
fueconorg-5778	131	18	in	in	ADP
fueconorg-5778	131	19	consolidated	consolidated	ADJ
fueconorg-5778	131	20	and	and	CCONJ
fueconorg-5778	131	21	other	other	ADJ
fueconorg-5778	131	22	financial	financial	ADJ
fueconorg-5778	131	23	statements	statement	NOUN
fueconorg-5778	131	24	of	of	ADP
fueconorg-5778	131	25	investors	investor	NOUN
fueconorg-5778	131	26	(	(	PUNCT
fueconorg-5778	131	27	especially	especially	ADV
fueconorg-5778	131	28	where	where	SCONJ
fueconorg-5778	131	29	ias	ias	PROPN
fueconorg-5778	131	30	28	28	NUM
fueconorg-5778	131	31	was	be	AUX
fueconorg-5778	131	32	applied	apply	VERB
fueconorg-5778	131	33	)	)	PUNCT
fueconorg-5778	131	34	,	,	PUNCT
fueconorg-5778	131	35	and	and	CCONJ
fueconorg-5778	131	36	that	that	SCONJ
fueconorg-5778	131	37	there	there	PRON
fueconorg-5778	131	38	is	be	VERB
fueconorg-5778	131	39	no	no	DET
fueconorg-5778	131	40	need	need	NOUN
fueconorg-5778	131	41	to	to	PART
fueconorg-5778	131	42	provide	provide	VERB
fueconorg-5778	131	43	the	the	DET
fueconorg-5778	131	44	same	same	ADJ
fueconorg-5778	131	45	information	information	NOUN
fueconorg-5778	131	46	in	in	ADP
fueconorg-5778	131	47	the	the	DET
fueconorg-5778	131	48	separate	separate	ADJ
fueconorg-5778	131	49	financial	financial	ADJ
fueconorg-5778	131	50	statements	statement	NOUN
fueconorg-5778	131	51	.	.	PUNCT
fueconorg-5778	132	1	however	however	ADV
fueconorg-5778	132	2	,	,	PUNCT
fueconorg-5778	132	3	it	it	PRON
fueconorg-5778	132	4	turned	turn	VERB
fueconorg-5778	132	5	out	out	ADP
fueconorg-5778	132	6	that	that	SCONJ
fueconorg-5778	132	7	such	such	DET
fueconorg-5778	132	8	a	a	DET
fueconorg-5778	132	9	decision	decision	NOUN
fueconorg-5778	132	10	,	,	PUNCT
fueconorg-5778	132	11	which	which	PRON
fueconorg-5778	132	12	was	be	AUX
fueconorg-5778	132	13	nominally	nominally	ADV
fueconorg-5778	132	14	motivated	motivate	VERB
fueconorg-5778	132	15	by	by	ADP
fueconorg-5778	132	16	a	a	DET
fueconorg-5778	132	17	reduction	reduction	NOUN
fueconorg-5778	132	18	in	in	ADP
fueconorg-5778	132	19	the	the	DET
fueconorg-5778	132	20	number	number	NOUN
fueconorg-5778	132	21	of	of	ADP
fueconorg-5778	132	22	options	option	NOUN
fueconorg-5778	132	23	under	under	ADP
fueconorg-5778	132	24	ifrs	ifrs	NOUN
fueconorg-5778	132	25	and	and	CCONJ
fueconorg-5778	132	26	increased	increase	VERB
fueconorg-5778	132	27	comparability	comparability	NOUN
fueconorg-5778	132	28	of	of	ADP
fueconorg-5778	132	29	financial	financial	ADJ
fueconorg-5778	132	30	statements	statement	NOUN
fueconorg-5778	132	31	,	,	PUNCT
fueconorg-5778	132	32	had	have	VERB
fueconorg-5778	132	33	the	the	DET
fueconorg-5778	132	34	opposite	opposite	ADJ
fueconorg-5778	132	35	effect	effect	NOUN
fueconorg-5778	132	36	in	in	ADP
fueconorg-5778	132	37	practice	practice	NOUN
fueconorg-5778	132	38	.	.	PUNCT
fueconorg-5778	133	1	specifically	specifically	ADV
fueconorg-5778	133	2	,	,	PUNCT
fueconorg-5778	133	3	in	in	ADP
fueconorg-5778	133	4	a	a	DET
fueconorg-5778	133	5	number	number	NOUN
fueconorg-5778	133	6	of	of	ADP
fueconorg-5778	133	7	countries	country	NOUN
fueconorg-5778	133	8	,	,	PUNCT
fueconorg-5778	133	9	local	local	ADJ
fueconorg-5778	133	10	regulators	regulator	NOUN
fueconorg-5778	133	11	require	require	VERB
fueconorg-5778	133	12	listed	list	VERB
fueconorg-5778	133	13	companies	company	NOUN
fueconorg-5778	133	14	to	to	PART
fueconorg-5778	133	15	prepare	prepare	VERB
fueconorg-5778	133	16	separate	separate	ADJ
fueconorg-5778	133	17	financial	financial	ADJ
fueconorg-5778	133	18	statements	statement	NOUN
fueconorg-5778	133	19	and	and	CCONJ
fueconorg-5778	133	20	,	,	PUNCT
fueconorg-5778	133	21	on	on	ADP
fueconorg-5778	133	22	that	that	DET
fueconorg-5778	133	23	occasion	occasion	NOUN
fueconorg-5778	133	24	,	,	PUNCT
fueconorg-5778	133	25	use	use	VERB
fueconorg-5778	133	26	the	the	DET
fueconorg-5778	133	27	equity	equity	NOUN
fueconorg-5778	133	28	method	method	NOUN
fueconorg-5778	133	29	for	for	ADP
fueconorg-5778	133	30	valuation	valuation	NOUN
fueconorg-5778	133	31	purposes	purpose	NOUN
fueconorg-5778	133	32	.	.	PUNCT
fueconorg-5778	134	1	as	as	ADP
fueconorg-5778	134	2	a	a	DET
fueconorg-5778	134	3	result	result	NOUN
fueconorg-5778	134	4	,	,	PUNCT
fueconorg-5778	134	5	incomparability	incomparability	NOUN
fueconorg-5778	134	6	emerged	emerge	VERB
fueconorg-5778	134	7	,	,	PUNCT
fueconorg-5778	134	8	because	because	SCONJ
fueconorg-5778	134	9	the	the	DET
fueconorg-5778	134	10	only	only	ADJ
fueconorg-5778	134	11	difference	difference	NOUN
fueconorg-5778	134	12	between	between	ADP
fueconorg-5778	134	13	the	the	DET
fueconorg-5778	134	14	financial	financial	ADJ
fueconorg-5778	134	15	statements	statement	NOUN
fueconorg-5778	134	16	prepared	prepare	VERB
fueconorg-5778	134	17	in	in	ADP
fueconorg-5778	134	18	accordance	accordance	NOUN
fueconorg-5778	134	19	with	with	ADP
fueconorg-5778	134	20	national	national	ADJ
fueconorg-5778	134	21	rules	rule	NOUN
fueconorg-5778	134	22	the	the	DET
fueconorg-5778	134	23	financial	financial	ADJ
fueconorg-5778	134	24	statements	statement	NOUN
fueconorg-5778	134	25	prepared	prepare	VERB
fueconorg-5778	134	26	in	in	ADP
fueconorg-5778	134	27	accordance	accordance	NOUN
fueconorg-5778	134	28	with	with	ADP
fueconorg-5778	134	29	ifrs	ifrs	PROPN
fueconorg-5778	134	30	was	be	AUX
fueconorg-5778	134	31	in	in	ADP
fueconorg-5778	134	32	(	(	PUNCT
fueconorg-5778	134	33	non	non	ADJ
fueconorg-5778	134	34	)	)	PUNCT
fueconorg-5778	134	35	use	use	NOUN
fueconorg-5778	134	36	of	of	ADP
fueconorg-5778	134	37	equity	equity	NOUN
fueconorg-5778	134	38	method	method	NOUN
fueconorg-5778	134	39	.	.	PUNCT
fueconorg-5778	135	1	it	it	PRON
fueconorg-5778	135	2	turned	turn	VERB
fueconorg-5778	135	3	out	out	ADP
fueconorg-5778	135	4	that	that	SCONJ
fueconorg-5778	135	5	this	this	PRON
fueconorg-5778	135	6	was	be	AUX
fueconorg-5778	135	7	a	a	DET
fueconorg-5778	135	8	strong	strong	ADJ
fueconorg-5778	135	9	enough	enough	ADJ
fueconorg-5778	135	10	argument	argument	NOUN
fueconorg-5778	135	11	for	for	ADP
fueconorg-5778	135	12	returning	return	VERB
fueconorg-5778	135	13	the	the	DET
fueconorg-5778	135	14	equity	equity	NOUN
fueconorg-5778	135	15	method	method	NOUN
fueconorg-5778	135	16	to	to	ADP
fueconorg-5778	135	17	the	the	DET
fueconorg-5778	135	18	set	set	NOUN
fueconorg-5778	135	19	of	of	ADP
fueconorg-5778	135	20	allowable	allowable	ADJ
fueconorg-5778	135	21	tools	tool	NOUN
fueconorg-5778	135	22	for	for	ADP
fueconorg-5778	135	23	the	the	DET
fueconorg-5778	135	24	valuation	valuation	NOUN
fueconorg-5778	135	25	of	of	ADP
fueconorg-5778	135	26	equity	equity	NOUN
fueconorg-5778	135	27	investments	investment	NOUN
fueconorg-5778	135	28	in	in	ADP
fueconorg-5778	135	29	separate	separate	ADJ
fueconorg-5778	135	30	financial	financial	ADJ
fueconorg-5778	135	31	statements	statement	NOUN
fueconorg-5778	135	32	,	,	PUNCT
fueconorg-5778	135	33	so	so	SCONJ
fueconorg-5778	135	34	in	in	ADP
fueconorg-5778	135	35	may	may	PROPN
fueconorg-5778	135	36	2012	2012	NUM
fueconorg-5778	135	37	the	the	DET
fueconorg-5778	135	38	iasb	iasb	NOUN
fueconorg-5778	135	39	decided	decide	VERB
fueconorg-5778	135	40	to	to	PART
fueconorg-5778	135	41	launch	launch	VERB
fueconorg-5778	135	42	an	an	DET
fueconorg-5778	135	43	initiative	initiative	NOUN
fueconorg-5778	135	44	in	in	ADP
fueconorg-5778	135	45	this	this	DET
fueconorg-5778	135	46	field	field	NOUN
fueconorg-5778	135	47	(	(	PUNCT
fueconorg-5778	135	48	iasb	iasb	ADJ
fueconorg-5778	135	49	,	,	PUNCT
fueconorg-5778	135	50	2013	2013	NUM
fueconorg-5778	135	51	)	)	PUNCT
fueconorg-5778	135	52	.	.	PUNCT
fueconorg-5778	136	1	a	a	DET
fueconorg-5778	136	2	draft	draft	NOUN
fueconorg-5778	136	3	proposal	proposal	NOUN
fueconorg-5778	136	4	was	be	AUX
fueconorg-5778	136	5	issued	issue	VERB
fueconorg-5778	136	6	in	in	ADP
fueconorg-5778	136	7	december	december	PROPN
fueconorg-5778	136	8	2013	2013	NUM
fueconorg-5778	136	9	,	,	PUNCT
fueconorg-5778	136	10	and	and	CCONJ
fueconorg-5778	136	11	after	after	ADP
fueconorg-5778	136	12	discussions	discussion	NOUN
fueconorg-5778	136	13	and	and	CCONJ
fueconorg-5778	136	14	opinions	opinion	NOUN
fueconorg-5778	136	15	collected	collect	VERB
fueconorg-5778	136	16	,	,	PUNCT
fueconorg-5778	136	17	an	an	DET
fueconorg-5778	136	18	amendment	amendment	NOUN
fueconorg-5778	136	19	to	to	AUX
fueconorg-5778	136	20	ias	ias	PROPN
fueconorg-5778	136	21	27	27	NUM
fueconorg-5778	136	22	was	be	AUX
fueconorg-5778	136	23	issued	issue	VERB
fueconorg-5778	136	24	in	in	ADP
fueconorg-5778	136	25	august	august	PROPN
fueconorg-5778	136	26	2014	2014	NUM
fueconorg-5778	136	27	.	.	PUNCT
fueconorg-5778	137	1	this	this	DET
fueconorg-5778	137	2	amendment	amendment	NOUN
fueconorg-5778	137	3	permits	permit	VERB
fueconorg-5778	137	4	that	that	SCONJ
fueconorg-5778	137	5	the	the	DET
fueconorg-5778	137	6	equity	equity	NOUN
fueconorg-5778	137	7	method	method	NOUN
fueconorg-5778	137	8	can	can	AUX
fueconorg-5778	137	9	be	be	AUX
fueconorg-5778	137	10	used	use	VERB
fueconorg-5778	137	11	again	again	ADV
fueconorg-5778	137	12	(	(	PUNCT
fueconorg-5778	137	13	as	as	SCONJ
fueconorg-5778	137	14	regulated	regulate	VERB
fueconorg-5778	137	15	by	by	ADP
fueconorg-5778	137	16	ias	ias	PROPN
fueconorg-5778	137	17	28	28	NUM
fueconorg-5778	137	18	)	)	PUNCT
fueconorg-5778	137	19	for	for	ADP
fueconorg-5778	137	20	the	the	DET
fueconorg-5778	137	21	purposes	purpose	NOUN
fueconorg-5778	137	22	of	of	ADP
fueconorg-5778	137	23	accounting	account	VERB
fueconorg-5778	137	24	for	for	ADP
fueconorg-5778	137	25	investments	investment	NOUN
fueconorg-5778	137	26	in	in	ADP
fueconorg-5778	137	27	subsidiaries	subsidiary	NOUN
fueconorg-5778	137	28	,	,	PUNCT
fueconorg-5778	137	29	associates	associate	NOUN
fueconorg-5778	137	30	and	and	CCONJ
fueconorg-5778	137	31	joint	joint	ADJ
fueconorg-5778	137	32	ventures	venture	NOUN
fueconorg-5778	137	33	when	when	SCONJ
fueconorg-5778	137	34	preparing	prepare	VERB
fueconorg-5778	137	35	separate	separate	ADJ
fueconorg-5778	137	36	financial	financial	ADJ
fueconorg-5778	137	37	statements	statement	NOUN
fueconorg-5778	137	38	.	.	PUNCT
fueconorg-5778	138	1	after	after	ADP
fueconorg-5778	138	2	this	this	DET
fueconorg-5778	138	3	decision	decision	NOUN
fueconorg-5778	138	4	,	,	PUNCT
fueconorg-5778	138	5	the	the	DET
fueconorg-5778	138	6	companies	company	NOUN
fueconorg-5778	138	7	had	have	VERB
fueconorg-5778	138	8	a	a	DET
fueconorg-5778	138	9	choice	choice	NOUN
fueconorg-5778	138	10	between	between	ADP
fueconorg-5778	138	11	equity	equity	NOUN
fueconorg-5778	138	12	method	method	NOUN
fueconorg-5778	138	13	,	,	PUNCT
fueconorg-5778	138	14	cost	cost	NOUN
fueconorg-5778	138	15	and	and	CCONJ
fueconorg-5778	138	16	fair	fair	ADJ
fueconorg-5778	138	17	value	value	NOUN
fueconorg-5778	138	18	(	(	PUNCT
fueconorg-5778	138	19	in	in	ADP
fueconorg-5778	138	20	accordance	accordance	NOUN
fueconorg-5778	138	21	with	with	ADP
fueconorg-5778	138	22	ifrs	ifrs	PROPN
fueconorg-5778	138	23	39	39	NUM
fueconorg-5778	138	24	–	–	PUNCT
fueconorg-5778	138	25	financial	financial	ADJ
fueconorg-5778	138	26	instruments	instrument	NOUN
fueconorg-5778	138	27	)	)	PUNCT
fueconorg-5778	138	28	for	for	ADP
fueconorg-5778	138	29	the	the	DET
fueconorg-5778	138	30	purpose	purpose	NOUN
fueconorg-5778	138	31	of	of	ADP
fueconorg-5778	138	32	valuation	valuation	NOUN
fueconorg-5778	138	33	of	of	ADP
fueconorg-5778	138	34	the	the	DET
fueconorg-5778	138	35	equity	equity	NOUN
fueconorg-5778	138	36	investments	investment	NOUN
fueconorg-5778	138	37	,	,	PUNCT
fueconorg-5778	138	38	but	but	CCONJ
fueconorg-5778	138	39	once	once	ADV
fueconorg-5778	138	40	selected	select	VERB
fueconorg-5778	138	41	option	option	NOUN
fueconorg-5778	138	42	had	have	VERB
fueconorg-5778	138	43	to	to	PART
fueconorg-5778	138	44	be	be	AUX
fueconorg-5778	138	45	consistently	consistently	ADV
fueconorg-5778	138	46	applied	apply	VERB
fueconorg-5778	138	47	to	to	ADP
fueconorg-5778	138	48	all	all	DET
fueconorg-5778	138	49	categories	category	NOUN
fueconorg-5778	138	50	of	of	ADP
fueconorg-5778	138	51	equity	equity	NOUN
fueconorg-5778	138	52	investments	investment	NOUN
fueconorg-5778	138	53	.	.	PUNCT
fueconorg-5778	139	1	the	the	DET
fueconorg-5778	139	2	effective	effective	ADJ
fueconorg-5778	139	3	implementation	implementation	NOUN
fueconorg-5778	139	4	of	of	ADP
fueconorg-5778	139	5	this	this	DET
fueconorg-5778	139	6	decision	decision	NOUN
fueconorg-5778	139	7	began	begin	VERB
fueconorg-5778	139	8	on	on	ADP
fueconorg-5778	139	9	january	january	PROPN
fueconorg-5778	139	10	1	1	NUM
fueconorg-5778	139	11	st	st	PROPN
fueconorg-5778	139	12	2016	2016	NUM
fueconorg-5778	139	13	,	,	PUNCT
fueconorg-5778	139	14	with	with	ADP
fueconorg-5778	139	15	early	early	ADJ
fueconorg-5778	139	16	adoption	adoption	NOUN
fueconorg-5778	139	17	permitted	permit	VERB
fueconorg-5778	139	18	.	.	PUNCT
fueconorg-5778	140	1	also	also	ADV
fueconorg-5778	140	2	,	,	PUNCT
fueconorg-5778	140	3	the	the	DET
fueconorg-5778	140	4	iasb	iasb	NOUN
fueconorg-5778	140	5	has	have	AUX
fueconorg-5778	140	6	ordered	order	VERB
fueconorg-5778	140	7	retroactive	retroactive	ADJ
fueconorg-5778	140	8	application	application	NOUN
fueconorg-5778	140	9	of	of	ADP
fueconorg-5778	140	10	the	the	DET
fueconorg-5778	140	11	equity	equity	NOUN
fueconorg-5778	140	12	method	method	NOUN
fueconorg-5778	140	13	for	for	ADP
fueconorg-5778	140	14	all	all	DET
fueconorg-5778	140	15	accounting	accounting	NOUN
fueconorg-5778	140	16	periods	period	NOUN
fueconorg-5778	140	17	from	from	ADP
fueconorg-5778	140	18	the	the	DET
fueconorg-5778	140	19	date	date	NOUN
fueconorg-5778	140	20	of	of	ADP
fueconorg-5778	140	21	acquisition	acquisition	NOUN
fueconorg-5778	140	22	,	,	PUNCT
fueconorg-5778	140	23	which	which	PRON
fueconorg-5778	140	24	undoubtedly	undoubtedly	ADV
fueconorg-5778	140	25	increases	increase	VERB
fueconorg-5778	140	26	the	the	DET
fueconorg-5778	140	27	complexity	complexity	NOUN
fueconorg-5778	140	28	and	and	CCONJ
fueconorg-5778	140	29	costs	cost	NOUN
fueconorg-5778	140	30	of	of	ADP
fueconorg-5778	140	31	financial	financial	ADJ
fueconorg-5778	140	32	statements	statement	NOUN
fueconorg-5778	140	33	’	'	PUNCT
fueconorg-5778	140	34	preparation	preparation	NOUN
fueconorg-5778	140	35	.	.	PUNCT
fueconorg-5778	141	1	it	it	PRON
fueconorg-5778	141	2	should	should	AUX
fueconorg-5778	141	3	be	be	AUX
fueconorg-5778	141	4	noted	note	VERB
fueconorg-5778	141	5	that	that	SCONJ
fueconorg-5778	141	6	,	,	PUNCT
fueconorg-5778	141	7	during	during	ADP
fueconorg-5778	141	8	this	this	DET
fueconorg-5778	141	9	process	process	NOUN
fueconorg-5778	141	10	,	,	PUNCT
fueconorg-5778	141	11	efrag	efrag	X
fueconorg-5778	141	12	(	(	PUNCT
fueconorg-5778	141	13	european	european	ADJ
fueconorg-5778	141	14	financial	financial	ADJ
fueconorg-5778	141	15	reporting	report	VERB
fueconorg-5778	141	16	advisory	advisory	ADJ
fueconorg-5778	141	17	group	group	NOUN
fueconorg-5778	141	18	)	)	PUNCT
fueconorg-5778	141	19	was	be	AUX
fueconorg-5778	141	20	not	not	PART
fueconorg-5778	141	21	opposed	oppose	VERB
fueconorg-5778	141	22	to	to	ADP
fueconorg-5778	141	23	returning	return	VERB
fueconorg-5778	141	24	the	the	DET
fueconorg-5778	141	25	equity	equity	NOUN
fueconorg-5778	141	26	method	method	NOUN
fueconorg-5778	141	27	to	to	ADP
fueconorg-5778	141	28	a	a	DET
fueconorg-5778	141	29	set	set	NOUN
fueconorg-5778	141	30	of	of	ADP
fueconorg-5778	141	31	permitted	permit	VERB
fueconorg-5778	141	32	techniques	technique	NOUN
fueconorg-5778	141	33	for	for	ADP
fueconorg-5778	141	34	accounting	account	VERB
fueconorg-5778	141	35	for	for	ADP
fueconorg-5778	141	36	investments	investment	NOUN
fueconorg-5778	141	37	within	within	ADP
fueconorg-5778	141	38	separate	separate	ADJ
fueconorg-5778	141	39	financial	financial	ADJ
fueconorg-5778	141	40	statements	statement	NOUN
fueconorg-5778	141	41	,	,	PUNCT
fueconorg-5778	141	42	although	although	SCONJ
fueconorg-5778	141	43	it	it	PRON
fueconorg-5778	141	44	increases	increase	VERB
fueconorg-5778	141	45	the	the	DET
fueconorg-5778	141	46	number	number	NOUN
fueconorg-5778	141	47	of	of	ADP
fueconorg-5778	141	48	options	option	NOUN
fueconorg-5778	141	49	in	in	ADP
fueconorg-5778	141	50	ifrs	ifrs	NOUN
fueconorg-5778	141	51	and	and	CCONJ
fueconorg-5778	141	52	potentially	potentially	ADV
fueconorg-5778	141	53	reduces	reduce	VERB
fueconorg-5778	141	54	the	the	DET
fueconorg-5778	141	55	comparability	comparability	NOUN
fueconorg-5778	141	56	of	of	ADP
fueconorg-5778	141	57	financial	financial	ADJ
fueconorg-5778	141	58	information	information	NOUN
fueconorg-5778	141	59	.	.	PUNCT
fueconorg-5778	142	1	efrag	efrag	PROPN
fueconorg-5778	142	2	explained	explain	VERB
fueconorg-5778	142	3	this	this	PRON
fueconorg-5778	142	4	by	by	ADP
fueconorg-5778	142	5	the	the	DET
fueconorg-5778	142	6	fact	fact	NOUN
fueconorg-5778	142	7	that	that	SCONJ
fueconorg-5778	142	8	the	the	DET
fueconorg-5778	142	9	equity	equity	NOUN
fueconorg-5778	142	10	method	method	NOUN
fueconorg-5778	142	11	offers	offer	VERB
fueconorg-5778	142	12	a	a	DET
fueconorg-5778	142	13	relevant	relevant	ADJ
fueconorg-5778	142	14	and	and	CCONJ
fueconorg-5778	142	15	useful	useful	ADJ
fueconorg-5778	142	16	information	information	NOUN
fueconorg-5778	142	17	on	on	ADP
fueconorg-5778	142	18	the	the	DET
fueconorg-5778	142	19	economic	economic	ADJ
fueconorg-5778	142	20	value	value	NOUN
fueconorg-5778	142	21	of	of	ADP
fueconorg-5778	142	22	investor	investor	NOUN
fueconorg-5778	142	23	’s	’s	PART
fueconorg-5778	142	24	net	net	ADJ
fueconorg-5778	142	25	assets	asset	NOUN
fueconorg-5778	142	26	and	and	CCONJ
fueconorg-5778	142	27	profit	profit	NOUN
fueconorg-5778	142	28	182	182	NUM
fueconorg-5778	142	29	v.	v.	ADP
fueconorg-5778	142	30	sekerez	sekerez	NOUN
fueconorg-5778	142	31	or	or	CCONJ
fueconorg-5778	142	32	loss	loss	NOUN
fueconorg-5778	142	33	in	in	ADP
fueconorg-5778	142	34	its	its	PRON
fueconorg-5778	142	35	separate	separate	ADJ
fueconorg-5778	142	36	financial	financial	ADJ
fueconorg-5778	142	37	statements	statement	NOUN
fueconorg-5778	142	38	.	.	PUNCT
fueconorg-5778	143	1	this	this	DET
fueconorg-5778	143	2	attitude	attitude	NOUN
fueconorg-5778	143	3	is	be	AUX
fueconorg-5778	143	4	in	in	ADP
fueconorg-5778	143	5	line	line	NOUN
fueconorg-5778	143	6	with	with	ADP
fueconorg-5778	143	7	the	the	DET
fueconorg-5778	143	8	opinion	opinion	NOUN
fueconorg-5778	143	9	of	of	ADP
fueconorg-5778	143	10	the	the	DET
fueconorg-5778	143	11	iasb	iasb	NOUN
fueconorg-5778	143	12	that	that	SCONJ
fueconorg-5778	143	13	“	"	PUNCT
fueconorg-5778	143	14	information	information	NOUN
fueconorg-5778	143	15	may	may	AUX
fueconorg-5778	143	16	be	be	AUX
fueconorg-5778	143	17	relevant	relevant	ADJ
fueconorg-5778	143	18	even	even	ADV
fueconorg-5778	143	19	if	if	SCONJ
fueconorg-5778	143	20	some	some	DET
fueconorg-5778	143	21	users	user	NOUN
fueconorg-5778	143	22	are	be	AUX
fueconorg-5778	143	23	already	already	ADV
fueconorg-5778	143	24	aware	aware	ADJ
fueconorg-5778	143	25	of	of	ADP
fueconorg-5778	143	26	it	it	PRON
fueconorg-5778	143	27	from	from	ADP
fueconorg-5778	143	28	other	other	ADJ
fueconorg-5778	143	29	sources	source	NOUN
fueconorg-5778	143	30	.	.	PUNCT
fueconorg-5778	144	1	consequently	consequently	ADV
fueconorg-5778	144	2	,	,	PUNCT
fueconorg-5778	144	3	the	the	DET
fueconorg-5778	144	4	fact	fact	NOUN
fueconorg-5778	144	5	that	that	SCONJ
fueconorg-5778	144	6	equity	equity	NOUN
fueconorg-5778	144	7	method	method	NOUN
fueconorg-5778	144	8	provides	provide	VERB
fueconorg-5778	144	9	information	information	NOUN
fueconorg-5778	144	10	that	that	PRON
fueconorg-5778	144	11	is	be	AUX
fueconorg-5778	144	12	already	already	ADV
fueconorg-5778	144	13	reflected	reflect	VERB
fueconorg-5778	144	14	in	in	ADP
fueconorg-5778	144	15	consolidated	consolidated	ADJ
fueconorg-5778	144	16	financial	financial	ADJ
fueconorg-5778	144	17	statements	statement	NOUN
fueconorg-5778	144	18	does	do	AUX
fueconorg-5778	144	19	not	not	PART
fueconorg-5778	144	20	mean	mean	VERB
fueconorg-5778	144	21	that	that	SCONJ
fueconorg-5778	144	22	it	it	PRON
fueconorg-5778	144	23	would	would	AUX
fueconorg-5778	144	24	not	not	PART
fueconorg-5778	144	25	provide	provide	VERB
fueconorg-5778	144	26	relevant	relevant	ADJ
fueconorg-5778	144	27	information	information	NOUN
fueconorg-5778	144	28	”	"	PUNCT
fueconorg-5778	144	29	(	(	PUNCT
fueconorg-5778	144	30	iasb	iasb	PROPN
fueconorg-5778	144	31	,	,	PUNCT
fueconorg-5778	144	32	2013	2013	NUM
fueconorg-5778	144	33	,	,	PUNCT
fueconorg-5778	144	34	par	par	NOUN
fueconorg-5778	144	35	.	.	PUNCT
fueconorg-5778	145	1	bc8	bc8	PROPN
fueconorg-5778	145	2	)	)	PUNCT
fueconorg-5778	145	3	.	.	PUNCT
fueconorg-5778	146	1	however	however	ADV
fueconorg-5778	146	2	,	,	PUNCT
fueconorg-5778	146	3	while	while	SCONJ
fueconorg-5778	146	4	considering	consider	VERB
fueconorg-5778	146	5	changes	change	NOUN
fueconorg-5778	146	6	to	to	ADP
fueconorg-5778	146	7	ias	ias	PROPN
fueconorg-5778	146	8	27	27	NUM
fueconorg-5778	146	9	,	,	PUNCT
fueconorg-5778	146	10	efrag	efrag	PROPN
fueconorg-5778	146	11	expressed	express	VERB
fueconorg-5778	146	12	concern	concern	NOUN
fueconorg-5778	146	13	that	that	SCONJ
fueconorg-5778	146	14	full	full	ADJ
fueconorg-5778	146	15	retrospective	retrospective	ADJ
fueconorg-5778	146	16	application	application	NOUN
fueconorg-5778	146	17	would	would	AUX
fueconorg-5778	146	18	increase	increase	VERB
fueconorg-5778	146	19	the	the	DET
fueconorg-5778	146	20	complexity	complexity	NOUN
fueconorg-5778	146	21	and	and	CCONJ
fueconorg-5778	146	22	costs	cost	NOUN
fueconorg-5778	146	23	of	of	ADP
fueconorg-5778	146	24	preparing	prepare	VERB
fueconorg-5778	146	25	the	the	DET
fueconorg-5778	146	26	financial	financial	ADJ
fueconorg-5778	146	27	statements	statement	NOUN
fueconorg-5778	146	28	for	for	ADP
fueconorg-5778	146	29	entities	entity	NOUN
fueconorg-5778	146	30	that	that	PRON
fueconorg-5778	146	31	opt	opt	VERB
fueconorg-5778	146	32	to	to	PART
fueconorg-5778	146	33	use	use	VERB
fueconorg-5778	146	34	the	the	DET
fueconorg-5778	146	35	equity	equity	NOUN
fueconorg-5778	146	36	method	method	NOUN
fueconorg-5778	146	37	to	to	PART
fueconorg-5778	146	38	account	account	VERB
fueconorg-5778	146	39	for	for	ADP
fueconorg-5778	146	40	subsidiaries	subsidiary	NOUN
fueconorg-5778	146	41	in	in	ADP
fueconorg-5778	146	42	their	their	PRON
fueconorg-5778	146	43	separate	separate	ADJ
fueconorg-5778	146	44	financial	financial	ADJ
fueconorg-5778	146	45	statements	statement	NOUN
fueconorg-5778	146	46	.	.	PUNCT
fueconorg-5778	147	1	in	in	ADP
fueconorg-5778	147	2	addition	addition	NOUN
fueconorg-5778	147	3	,	,	PUNCT
fueconorg-5778	147	4	efrag	efrag	NOUN
fueconorg-5778	147	5	also	also	ADV
fueconorg-5778	147	6	considered	consider	VERB
fueconorg-5778	147	7	that	that	SCONJ
fueconorg-5778	147	8	the	the	DET
fueconorg-5778	147	9	iasb	iasb	NOUN
fueconorg-5778	147	10	had	have	AUX
fueconorg-5778	147	11	not	not	PART
fueconorg-5778	147	12	provided	provide	VERB
fueconorg-5778	147	13	a	a	DET
fueconorg-5778	147	14	sufficiently	sufficiently	ADV
fueconorg-5778	147	15	clear	clear	ADJ
fueconorg-5778	147	16	explanation	explanation	NOUN
fueconorg-5778	147	17	for	for	ADP
fueconorg-5778	147	18	the	the	DET
fueconorg-5778	147	19	treatment	treatment	NOUN
fueconorg-5778	147	20	of	of	ADP
fueconorg-5778	147	21	differences	difference	NOUN
fueconorg-5778	147	22	that	that	PRON
fueconorg-5778	147	23	occur	occur	VERB
fueconorg-5778	147	24	between	between	ADP
fueconorg-5778	147	25	the	the	DET
fueconorg-5778	147	26	value	value	NOUN
fueconorg-5778	147	27	of	of	ADP
fueconorg-5778	147	28	majority	majority	NOUN
fueconorg-5778	147	29	ownership	ownership	NOUN
fueconorg-5778	147	30	interests	interest	NOUN
fueconorg-5778	147	31	in	in	ADP
fueconorg-5778	147	32	the	the	DET
fueconorg-5778	147	33	consolidated	consolidated	ADJ
fueconorg-5778	147	34	and	and	CCONJ
fueconorg-5778	147	35	separate	separate	ADJ
fueconorg-5778	147	36	financial	financial	ADJ
fueconorg-5778	147	37	statements	statement	NOUN
fueconorg-5778	147	38	of	of	ADP
fueconorg-5778	147	39	parent	parent	NOUN
fueconorg-5778	147	40	companies	company	NOUN
fueconorg-5778	147	41	that	that	PRON
fueconorg-5778	147	42	opt	opt	VERB
fueconorg-5778	147	43	to	to	PART
fueconorg-5778	147	44	use	use	VERB
fueconorg-5778	147	45	the	the	DET
fueconorg-5778	147	46	equity	equity	NOUN
fueconorg-5778	147	47	method	method	NOUN
fueconorg-5778	147	48	.	.	PUNCT
fueconorg-5778	148	1	these	these	DET
fueconorg-5778	148	2	differences	difference	NOUN
fueconorg-5778	148	3	arise	arise	VERB
fueconorg-5778	148	4	from	from	ADP
fueconorg-5778	148	5	the	the	DET
fueconorg-5778	148	6	different	different	ADJ
fueconorg-5778	148	7	accounting	accounting	NOUN
fueconorg-5778	148	8	treatment	treatment	NOUN
fueconorg-5778	148	9	that	that	PRON
fueconorg-5778	148	10	the	the	DET
fueconorg-5778	148	11	equity	equity	NOUN
fueconorg-5778	148	12	method	method	NOUN
fueconorg-5778	148	13	and	and	CCONJ
fueconorg-5778	148	14	the	the	DET
fueconorg-5778	148	15	acquisition	acquisition	NOUN
fueconorg-5778	148	16	method	method	NOUN
fueconorg-5778	148	17	have	have	VERB
fueconorg-5778	148	18	for	for	ADP
fueconorg-5778	148	19	transactions	transaction	NOUN
fueconorg-5778	148	20	such	such	ADJ
fueconorg-5778	148	21	as	as	ADP
fueconorg-5778	148	22	:	:	PUNCT
fueconorg-5778	148	23	costs	cost	NOUN
fueconorg-5778	148	24	of	of	ADP
fueconorg-5778	148	25	acquisition	acquisition	NOUN
fueconorg-5778	148	26	,	,	PUNCT
fueconorg-5778	148	27	impairment	impairment	NOUN
fueconorg-5778	148	28	of	of	ADP
fueconorg-5778	148	29	goodwill	goodwill	NOUN
fueconorg-5778	148	30	,	,	PUNCT
fueconorg-5778	148	31	distribution	distribution	NOUN
fueconorg-5778	148	32	of	of	ADP
fueconorg-5778	148	33	dividends	dividend	NOUN
fueconorg-5778	148	34	,	,	PUNCT
fueconorg-5778	148	35	elimination	elimination	NOUN
fueconorg-5778	148	36	of	of	ADP
fueconorg-5778	148	37	intercompany	intercompany	NOUN
fueconorg-5778	148	38	gains	gain	NOUN
fueconorg-5778	148	39	and	and	CCONJ
fueconorg-5778	148	40	losses	loss	NOUN
fueconorg-5778	148	41	etc	etc	X
fueconorg-5778	148	42	.	.	X
fueconorg-5778	148	43	,	,	PUNCT
fueconorg-5778	148	44	so	so	ADV
fueconorg-5778	148	45	efrag	efrag	PROPN
fueconorg-5778	148	46	conluded	conlude	VERB
fueconorg-5778	148	47	that	that	SCONJ
fueconorg-5778	148	48	the	the	DET
fueconorg-5778	148	49	iasb	iasb	NOUN
fueconorg-5778	148	50	in	in	ADP
fueconorg-5778	148	51	this	this	DET
fueconorg-5778	148	52	regard	regard	NOUN
fueconorg-5778	148	53	should	should	AUX
fueconorg-5778	148	54	offer	offer	VERB
fueconorg-5778	148	55	an	an	DET
fueconorg-5778	148	56	additional	additional	ADJ
fueconorg-5778	148	57	guidance	guidance	NOUN
fueconorg-5778	148	58	within	within	ADP
fueconorg-5778	148	59	ias	ias	PROPN
fueconorg-5778	148	60	28	28	NUM
fueconorg-5778	148	61	(	(	PUNCT
fueconorg-5778	148	62	efrag	efrag	NOUN
fueconorg-5778	148	63	,	,	PUNCT
fueconorg-5778	148	64	2014a	2014a	NUM
fueconorg-5778	148	65	)	)	PUNCT
fueconorg-5778	148	66	.	.	PUNCT
fueconorg-5778	149	1	nevertheless	nevertheless	ADV
fueconorg-5778	149	2	,	,	PUNCT
fueconorg-5778	149	3	in	in	ADP
fueconorg-5778	149	4	its	its	PRON
fueconorg-5778	149	5	final	final	ADJ
fueconorg-5778	149	6	report	report	NOUN
fueconorg-5778	149	7	,	,	PUNCT
fueconorg-5778	149	8	efrag	efrag	NOUN
fueconorg-5778	149	9	surprisingly	surprisingly	ADV
fueconorg-5778	149	10	softened	soften	VERB
fueconorg-5778	149	11	its	its	PRON
fueconorg-5778	149	12	position	position	NOUN
fueconorg-5778	149	13	and	and	CCONJ
fueconorg-5778	149	14	accepted	accept	VERB
fueconorg-5778	149	15	all	all	DET
fueconorg-5778	149	16	the	the	DET
fueconorg-5778	149	17	proposed	propose	VERB
fueconorg-5778	149	18	amendments	amendment	NOUN
fueconorg-5778	149	19	to	to	ADP
fueconorg-5778	149	20	ias	ias	PROPN
fueconorg-5778	149	21	27	27	NUM
fueconorg-5778	149	22	,	,	PUNCT
fueconorg-5778	149	23	stating	state	VERB
fueconorg-5778	149	24	that	that	SCONJ
fueconorg-5778	149	25	the	the	DET
fueconorg-5778	149	26	differences	difference	NOUN
fueconorg-5778	149	27	between	between	ADP
fueconorg-5778	149	28	separate	separate	ADJ
fueconorg-5778	149	29	and	and	CCONJ
fueconorg-5778	149	30	consolidated	consolidated	ADJ
fueconorg-5778	149	31	financial	financial	ADJ
fueconorg-5778	149	32	statements	statement	NOUN
fueconorg-5778	149	33	are	be	AUX
fueconorg-5778	149	34	understandable	understandable	ADJ
fueconorg-5778	149	35	to	to	ADP
fueconorg-5778	149	36	users	user	NOUN
fueconorg-5778	149	37	as	as	SCONJ
fueconorg-5778	149	38	consolidated	consolidated	ADJ
fueconorg-5778	149	39	and	and	CCONJ
fueconorg-5778	149	40	separate	separate	ADJ
fueconorg-5778	149	41	financial	financial	ADJ
fueconorg-5778	149	42	statements	statement	NOUN
fueconorg-5778	149	43	reflect	reflect	VERB
fueconorg-5778	149	44	totally	totally	ADV
fueconorg-5778	149	45	different	different	ADJ
fueconorg-5778	149	46	views	view	NOUN
fueconorg-5778	149	47	–	–	PUNCT
fueconorg-5778	149	48	the	the	DET
fueconorg-5778	149	49	view	view	NOUN
fueconorg-5778	149	50	of	of	ADP
fueconorg-5778	149	51	group	group	NOUN
fueconorg-5778	149	52	and	and	CCONJ
fueconorg-5778	149	53	the	the	DET
fueconorg-5778	149	54	view	view	NOUN
fueconorg-5778	149	55	of	of	ADP
fueconorg-5778	149	56	an	an	DET
fueconorg-5778	149	57	individual	individual	ADJ
fueconorg-5778	149	58	entity	entity	NOUN
fueconorg-5778	149	59	.	.	PUNCT
fueconorg-5778	150	1	efrag	efrag	PROPN
fueconorg-5778	150	2	finally	finally	ADV
fueconorg-5778	150	3	considered	consider	VERB
fueconorg-5778	150	4	that	that	SCONJ
fueconorg-5778	150	5	“	"	PUNCT
fueconorg-5778	150	6	following	follow	VERB
fueconorg-5778	150	7	the	the	DET
fueconorg-5778	150	8	methodology	methodology	NOUN
fueconorg-5778	150	9	given	give	VERB
fueconorg-5778	150	10	by	by	ADP
fueconorg-5778	150	11	ias	ias	PROPN
fueconorg-5778	150	12	28	28	NUM
fueconorg-5778	150	13	as	as	ADP
fueconorg-5778	150	14	applicable	applicable	ADJ
fueconorg-5778	150	15	to	to	ADP
fueconorg-5778	150	16	an	an	DET
fueconorg-5778	150	17	associate	associate	NOUN
fueconorg-5778	150	18	or	or	CCONJ
fueconorg-5778	150	19	a	a	DET
fueconorg-5778	150	20	joint	joint	ADJ
fueconorg-5778	150	21	venture	venture	NOUN
fueconorg-5778	150	22	to	to	PART
fueconorg-5778	150	23	account	account	VERB
fueconorg-5778	150	24	for	for	ADP
fueconorg-5778	150	25	subsidiaries	subsidiary	NOUN
fueconorg-5778	150	26	in	in	ADP
fueconorg-5778	150	27	separate	separate	ADJ
fueconorg-5778	150	28	financial	financial	ADJ
fueconorg-5778	150	29	statements	statement	NOUN
fueconorg-5778	150	30	will	will	AUX
fueconorg-5778	150	31	not	not	PART
fueconorg-5778	150	32	add	add	VERB
fueconorg-5778	150	33	undue	undue	ADJ
fueconorg-5778	150	34	complexity	complexity	NOUN
fueconorg-5778	150	35	to	to	ADP
fueconorg-5778	150	36	the	the	DET
fueconorg-5778	150	37	extent	extent	NOUN
fueconorg-5778	150	38	that	that	SCONJ
fueconorg-5778	150	39	it	it	PRON
fueconorg-5778	150	40	may	may	AUX
fueconorg-5778	150	41	impair	impair	VERB
fueconorg-5778	150	42	reliability	reliability	NOUN
fueconorg-5778	150	43	”	"	PUNCT
fueconorg-5778	150	44	(	(	PUNCT
fueconorg-5778	150	45	efrag	efrag	NOUN
fueconorg-5778	150	46	,	,	PUNCT
fueconorg-5778	150	47	2014a	2014a	NUM
fueconorg-5778	150	48	,	,	PUNCT
fueconorg-5778	150	49	p.7	p.7	NOUN
fueconorg-5778	150	50	)	)	PUNCT
fueconorg-5778	150	51	.	.	PUNCT
fueconorg-5778	151	1	also	also	ADV
fueconorg-5778	151	2	,	,	PUNCT
fueconorg-5778	151	3	costs	cost	NOUN
fueconorg-5778	151	4	for	for	ADP
fueconorg-5778	151	5	preparers	preparer	NOUN
fueconorg-5778	151	6	and	and	CCONJ
fueconorg-5778	151	7	users	user	NOUN
fueconorg-5778	151	8	,	,	PUNCT
fueconorg-5778	151	9	incurred	incur	VERB
fueconorg-5778	151	10	on	on	ADP
fueconorg-5778	151	11	that	that	DET
fueconorg-5778	151	12	occasion	occasion	NOUN
fueconorg-5778	151	13	,	,	PUNCT
fueconorg-5778	151	14	are	be	AUX
fueconorg-5778	151	15	one	one	NUM
fueconorg-5778	151	16	-	-	PUNCT
fueconorg-5778	151	17	off	off	ADP
fueconorg-5778	151	18	costs	cost	NOUN
fueconorg-5778	151	19	,	,	PUNCT
fueconorg-5778	151	20	which	which	PRON
fueconorg-5778	151	21	should	should	AUX
fueconorg-5778	151	22	not	not	PART
fueconorg-5778	151	23	be	be	AUX
fueconorg-5778	151	24	significant	significant	ADJ
fueconorg-5778	151	25	,	,	PUNCT
fueconorg-5778	151	26	given	give	VERB
fueconorg-5778	151	27	the	the	DET
fueconorg-5778	151	28	fact	fact	NOUN
fueconorg-5778	151	29	that	that	SCONJ
fueconorg-5778	151	30	application	application	NOUN
fueconorg-5778	151	31	of	of	ADP
fueconorg-5778	151	32	equity	equity	NOUN
fueconorg-5778	151	33	method	method	NOUN
fueconorg-5778	151	34	is	be	AUX
fueconorg-5778	151	35	optional	optional	ADJ
fueconorg-5778	151	36	.	.	PUNCT
fueconorg-5778	152	1	ultimetely	ultimetely	ADV
fueconorg-5778	152	2	,	,	PUNCT
fueconorg-5778	152	3	the	the	DET
fueconorg-5778	152	4	decision	decision	NOUN
fueconorg-5778	152	5	to	to	PART
fueconorg-5778	152	6	make	make	VERB
fueconorg-5778	152	7	the	the	DET
fueconorg-5778	152	8	transition	transition	NOUN
fueconorg-5778	152	9	to	to	ADP
fueconorg-5778	152	10	the	the	DET
fueconorg-5778	152	11	equity	equity	NOUN
fueconorg-5778	152	12	method	method	NOUN
fueconorg-5778	152	13	will	will	AUX
fueconorg-5778	152	14	be	be	AUX
fueconorg-5778	152	15	based	base	VERB
fueconorg-5778	152	16	on	on	ADP
fueconorg-5778	152	17	expected	expect	VERB
fueconorg-5778	152	18	benefits	benefit	NOUN
fueconorg-5778	152	19	that	that	PRON
fueconorg-5778	152	20	will	will	AUX
fueconorg-5778	152	21	arise	arise	VERB
fueconorg-5778	152	22	from	from	ADP
fueconorg-5778	152	23	that	that	DET
fueconorg-5778	152	24	change	change	NOUN
fueconorg-5778	152	25	.	.	PUNCT
fueconorg-5778	153	1	finally	finally	ADV
fueconorg-5778	153	2	,	,	PUNCT
fueconorg-5778	153	3	in	in	ADP
fueconorg-5778	153	4	addition	addition	NOUN
fueconorg-5778	153	5	to	to	ADP
fueconorg-5778	153	6	the	the	DET
fueconorg-5778	153	7	possibility	possibility	NOUN
fueconorg-5778	153	8	of	of	ADP
fueconorg-5778	153	9	using	use	VERB
fueconorg-5778	153	10	the	the	DET
fueconorg-5778	153	11	equity	equity	NOUN
fueconorg-5778	153	12	method	method	NOUN
fueconorg-5778	153	13	for	for	ADP
fueconorg-5778	153	14	the	the	DET
fueconorg-5778	153	15	preparation	preparation	NOUN
fueconorg-5778	153	16	of	of	ADP
fueconorg-5778	153	17	separate	separate	ADJ
fueconorg-5778	153	18	financial	financial	ADJ
fueconorg-5778	153	19	statements	statement	NOUN
fueconorg-5778	153	20	,	,	PUNCT
fueconorg-5778	153	21	the	the	DET
fueconorg-5778	153	22	expansion	expansion	NOUN
fueconorg-5778	153	23	of	of	ADP
fueconorg-5778	153	24	scope	scope	NOUN
fueconorg-5778	153	25	of	of	ADP
fueconorg-5778	153	26	its	its	PRON
fueconorg-5778	153	27	application	application	NOUN
fueconorg-5778	153	28	was	be	AUX
fueconorg-5778	153	29	also	also	ADV
fueconorg-5778	153	30	influenced	influence	VERB
fueconorg-5778	153	31	by	by	ADP
fueconorg-5778	153	32	the	the	DET
fueconorg-5778	153	33	he	he	PROPN
fueconorg-5778	153	34	adoption	adoption	NOUN
fueconorg-5778	153	35	of	of	ADP
fueconorg-5778	153	36	ifrs	ifrs	PROPN
fueconorg-5778	153	37	11	11	NUM
fueconorg-5778	153	38	joint	joint	ADJ
fueconorg-5778	153	39	arrangements	arrangement	NOUN
fueconorg-5778	153	40	,	,	PUNCT
fueconorg-5778	153	41	which	which	PRON
fueconorg-5778	153	42	have	have	AUX
fueconorg-5778	153	43	replaced	replace	VERB
fueconorg-5778	153	44	the	the	DET
fueconorg-5778	153	45	old	old	ADJ
fueconorg-5778	153	46	ias	ias	PROPN
fueconorg-5778	153	47	31	31	NUM
fueconorg-5778	153	48	investments	investment	NOUN
fueconorg-5778	153	49	in	in	ADP
fueconorg-5778	153	50	joint	joint	ADJ
fueconorg-5778	153	51	ventures	venture	NOUN
fueconorg-5778	153	52	since	since	SCONJ
fueconorg-5778	153	53	january	january	PROPN
fueconorg-5778	153	54	1	1	NUM
fueconorg-5778	153	55	st	st	PROPN
fueconorg-5778	153	56	2013	2013	NUM
fueconorg-5778	153	57	.	.	PUNCT
fueconorg-5778	154	1	on	on	ADP
fueconorg-5778	154	2	that	that	DET
fueconorg-5778	154	3	occasion	occasion	NOUN
fueconorg-5778	154	4	,	,	PUNCT
fueconorg-5778	154	5	the	the	DET
fueconorg-5778	154	6	equity	equity	NOUN
fueconorg-5778	154	7	method	method	NOUN
fueconorg-5778	154	8	has	have	AUX
fueconorg-5778	154	9	replaced	replace	VERB
fueconorg-5778	154	10	the	the	DET
fueconorg-5778	154	11	proportional	proportional	ADJ
fueconorg-5778	154	12	consolidation	consolidation	NOUN
fueconorg-5778	154	13	method	method	NOUN
fueconorg-5778	154	14	for	for	ADP
fueconorg-5778	154	15	the	the	DET
fueconorg-5778	154	16	purpose	purpose	NOUN
fueconorg-5778	154	17	of	of	ADP
fueconorg-5778	154	18	accounting	account	VERB
fueconorg-5778	154	19	for	for	ADP
fueconorg-5778	154	20	investments	investment	NOUN
fueconorg-5778	154	21	in	in	ADP
fueconorg-5778	154	22	joint	joint	ADJ
fueconorg-5778	154	23	ventures	venture	NOUN
fueconorg-5778	154	24	,	,	PUNCT
fueconorg-5778	154	25	which	which	PRON
fueconorg-5778	154	26	also	also	ADV
fueconorg-5778	154	27	significantly	significantly	ADV
fueconorg-5778	154	28	increased	increase	VERB
fueconorg-5778	154	29	the	the	DET
fueconorg-5778	154	30	number	number	NOUN
fueconorg-5778	154	31	of	of	ADP
fueconorg-5778	154	32	its	its	PRON
fueconorg-5778	154	33	users	user	NOUN
fueconorg-5778	154	34	.	.	PUNCT
fueconorg-5778	155	1	this	this	DET
fueconorg-5778	155	2	decision	decision	NOUN
fueconorg-5778	155	3	of	of	ADP
fueconorg-5778	155	4	the	the	DET
fueconorg-5778	155	5	iasb	iasb	NOUN
fueconorg-5778	155	6	was	be	AUX
fueconorg-5778	155	7	motivated	motivate	VERB
fueconorg-5778	155	8	primarily	primarily	ADV
fueconorg-5778	155	9	by	by	ADP
fueconorg-5778	155	10	reducing	reduce	VERB
fueconorg-5778	155	11	the	the	DET
fueconorg-5778	155	12	number	number	NOUN
fueconorg-5778	155	13	of	of	ADP
fueconorg-5778	155	14	options	option	NOUN
fueconorg-5778	155	15	in	in	ADP
fueconorg-5778	155	16	standards	standard	NOUN
fueconorg-5778	155	17	to	to	PART
fueconorg-5778	155	18	increase	increase	VERB
fueconorg-5778	155	19	comparability	comparability	NOUN
fueconorg-5778	155	20	with	with	ADP
fueconorg-5778	155	21	us	us	PROPN
fueconorg-5778	155	22	gaap	gaap	PROPN
fueconorg-5778	155	23	(	(	PUNCT
fueconorg-5778	155	24	ašenbrenová	ašenbrenová	PROPN
fueconorg-5778	155	25	,	,	PUNCT
fueconorg-5778	155	26	2016	2016	NUM
fueconorg-5778	155	27	)	)	PUNCT
fueconorg-5778	155	28	.	.	PUNCT
fueconorg-5778	156	1	also	also	ADV
fueconorg-5778	156	2	,	,	PUNCT
fueconorg-5778	156	3	it	it	PRON
fueconorg-5778	156	4	should	should	AUX
fueconorg-5778	156	5	be	be	AUX
fueconorg-5778	156	6	noted	note	VERB
fueconorg-5778	156	7	that	that	SCONJ
fueconorg-5778	156	8	this	this	DET
fueconorg-5778	156	9	change	change	NOUN
fueconorg-5778	156	10	has	have	AUX
fueconorg-5778	156	11	caused	cause	VERB
fueconorg-5778	156	12	numerous	numerous	ADJ
fueconorg-5778	156	13	reactions	reaction	NOUN
fueconorg-5778	156	14	in	in	ADP
fueconorg-5778	156	15	the	the	DET
fueconorg-5778	156	16	academic	academic	ADJ
fueconorg-5778	156	17	and	and	CCONJ
fueconorg-5778	156	18	professional	professional	ADJ
fueconorg-5778	156	19	community	community	NOUN
fueconorg-5778	156	20	.	.	PUNCT
fueconorg-5778	157	1	analysis	analysis	NOUN
fueconorg-5778	157	2	of	of	ADP
fueconorg-5778	157	3	the	the	DET
fueconorg-5778	157	4	pros	pro	NOUN
fueconorg-5778	157	5	and	and	CCONJ
fueconorg-5778	157	6	cons	con	NOUN
fueconorg-5778	157	7	of	of	ADP
fueconorg-5778	157	8	eliminating	eliminate	VERB
fueconorg-5778	157	9	the	the	DET
fueconorg-5778	157	10	proportional	proportional	ADJ
fueconorg-5778	157	11	consolidation	consolidation	NOUN
fueconorg-5778	157	12	method	method	NOUN
fueconorg-5778	157	13	and	and	CCONJ
fueconorg-5778	157	14	its	its	PRON
fueconorg-5778	157	15	effects	effect	NOUN
fueconorg-5778	157	16	on	on	ADP
fueconorg-5778	157	17	the	the	DET
fueconorg-5778	157	18	practice	practice	NOUN
fueconorg-5778	157	19	of	of	ADP
fueconorg-5778	157	20	financial	financial	ADJ
fueconorg-5778	157	21	reporting	reporting	NOUN
fueconorg-5778	157	22	and	and	CCONJ
fueconorg-5778	157	23	the	the	DET
fueconorg-5778	157	24	quality	quality	NOUN
fueconorg-5778	157	25	of	of	ADP
fueconorg-5778	157	26	information	information	NOUN
fueconorg-5778	157	27	has	have	AUX
fueconorg-5778	157	28	been	be	AUX
fueconorg-5778	157	29	performed	perform	VERB
fueconorg-5778	157	30	by	by	ADP
fueconorg-5778	157	31	demerens	demeren	NOUN
fueconorg-5778	157	32	et	et	PROPN
fueconorg-5778	157	33	al	al	PROPN
fueconorg-5778	157	34	.	.	PROPN
fueconorg-5778	157	35	,	,	PUNCT
fueconorg-5778	157	36	(	(	PUNCT
fueconorg-5778	157	37	2014	2014	NUM
fueconorg-5778	157	38	)	)	PUNCT
fueconorg-5778	157	39	and	and	CCONJ
fueconorg-5778	157	40	so	so	ADV
fueconorg-5778	157	41	et	et	PROPN
fueconorg-5778	157	42	al	al	PROPN
fueconorg-5778	157	43	.	.	PROPN
fueconorg-5778	157	44	,	,	PUNCT
fueconorg-5778	157	45	(	(	PUNCT
fueconorg-5778	157	46	2018	2018	NUM
fueconorg-5778	157	47	)	)	PUNCT
fueconorg-5778	157	48	.	.	PUNCT
fueconorg-5778	158	1	4	4	X
fueconorg-5778	158	2	.	.	X
fueconorg-5778	158	3	disadvantages	disadvantage	NOUN
fueconorg-5778	158	4	of	of	ADP
fueconorg-5778	158	5	the	the	DET
fueconorg-5778	158	6	equity	equity	NOUN
fueconorg-5778	158	7	method	method	NOUN
fueconorg-5778	158	8	notwithstanding	notwithstanding	ADP
fueconorg-5778	158	9	the	the	DET
fueconorg-5778	158	10	widespread	widespread	ADJ
fueconorg-5778	158	11	use	use	NOUN
fueconorg-5778	158	12	of	of	ADP
fueconorg-5778	158	13	the	the	DET
fueconorg-5778	158	14	equity	equity	NOUN
fueconorg-5778	158	15	method	method	NOUN
fueconorg-5778	158	16	and	and	CCONJ
fueconorg-5778	158	17	its	its	PRON
fueconorg-5778	158	18	positive	positive	ADJ
fueconorg-5778	158	19	characteristics	characteristic	NOUN
fueconorg-5778	158	20	,	,	PUNCT
fueconorg-5778	158	21	primarily	primarily	ADV
fueconorg-5778	158	22	in	in	ADP
fueconorg-5778	158	23	the	the	DET
fueconorg-5778	158	24	domain	domain	NOUN
fueconorg-5778	158	25	of	of	ADP
fueconorg-5778	158	26	providing	provide	VERB
fueconorg-5778	158	27	relevant	relevant	ADJ
fueconorg-5778	158	28	and	and	CCONJ
fueconorg-5778	158	29	useful	useful	ADJ
fueconorg-5778	158	30	information	information	NOUN
fueconorg-5778	158	31	on	on	ADP
fueconorg-5778	158	32	the	the	DET
fueconorg-5778	158	33	real	real	ADJ
fueconorg-5778	158	34	economic	economic	ADJ
fueconorg-5778	158	35	value	value	NOUN
fueconorg-5778	158	36	of	of	ADP
fueconorg-5778	158	37	equity	equity	NOUN
fueconorg-5778	158	38	investments	investment	NOUN
fueconorg-5778	158	39	,	,	PUNCT
fueconorg-5778	158	40	this	this	DET
fueconorg-5778	158	41	method	method	NOUN
fueconorg-5778	158	42	also	also	ADV
fueconorg-5778	158	43	exhibits	exhibit	VERB
fueconorg-5778	158	44	certain	certain	ADJ
fueconorg-5778	158	45	shortcomings	shortcoming	NOUN
fueconorg-5778	158	46	in	in	ADP
fueconorg-5778	158	47	practice	practice	NOUN
fueconorg-5778	158	48	,	,	PUNCT
fueconorg-5778	158	49	which	which	PRON
fueconorg-5778	158	50	will	will	AUX
fueconorg-5778	158	51	be	be	AUX
fueconorg-5778	158	52	briefly	briefly	ADV
fueconorg-5778	158	53	highlighted	highlight	VERB
fueconorg-5778	158	54	here	here	ADV
fueconorg-5778	158	55	.	.	PUNCT
fueconorg-5778	159	1	the	the	DET
fueconorg-5778	159	2	first	first	ADJ
fueconorg-5778	159	3	of	of	ADP
fueconorg-5778	159	4	them	they	PRON
fueconorg-5778	159	5	refers	refer	VERB
fueconorg-5778	159	6	to	to	ADP
fueconorg-5778	159	7	the	the	DET
fueconorg-5778	159	8	absence	absence	NOUN
fueconorg-5778	159	9	of	of	ADP
fueconorg-5778	159	10	clear	clear	ADJ
fueconorg-5778	159	11	and	and	CCONJ
fueconorg-5778	159	12	informational	informational	ADJ
fueconorg-5778	159	13	scopes	scope	NOUN
fueconorg-5778	159	14	and	and	CCONJ
fueconorg-5778	159	15	area	area	NOUN
fueconorg-5778	159	16	of	of	ADP
fueconorg-5778	159	17	application	application	NOUN
fueconorg-5778	159	18	of	of	ADP
fueconorg-5778	159	19	the	the	DET
fueconorg-5778	159	20	equity	equity	NOUN
fueconorg-5778	159	21	method	method	NOUN
fueconorg-5778	159	22	183	183	NUM
fueconorg-5778	159	23	firm	firm	ADJ
fueconorg-5778	159	24	criteria	criterion	NOUN
fueconorg-5778	159	25	for	for	ADP
fueconorg-5778	159	26	determining	determine	VERB
fueconorg-5778	159	27	the	the	DET
fueconorg-5778	159	28	existence	existence	NOUN
fueconorg-5778	159	29	of	of	ADP
fueconorg-5778	159	30	investor	investor	NOUN
fueconorg-5778	159	31	’s	’s	PART
fueconorg-5778	159	32	significant	significant	ADJ
fueconorg-5778	159	33	influence	influence	NOUN
fueconorg-5778	159	34	,	,	PUNCT
fueconorg-5778	159	35	as	as	ADP
fueconorg-5778	159	36	a	a	DET
fueconorg-5778	159	37	major	major	ADJ
fueconorg-5778	159	38	prerequisite	prerequisite	NOUN
fueconorg-5778	159	39	for	for	ADP
fueconorg-5778	159	40	the	the	DET
fueconorg-5778	159	41	application	application	NOUN
fueconorg-5778	159	42	of	of	ADP
fueconorg-5778	159	43	the	the	DET
fueconorg-5778	159	44	equity	equity	NOUN
fueconorg-5778	159	45	method	method	NOUN
fueconorg-5778	159	46	.	.	PUNCT
fueconorg-5778	160	1	although	although	SCONJ
fueconorg-5778	160	2	in	in	ADP
fueconorg-5778	160	3	accounting	accounting	NOUN
fueconorg-5778	160	4	regulations	regulation	NOUN
fueconorg-5778	160	5	an	an	DET
fueconorg-5778	160	6	attempt	attempt	NOUN
fueconorg-5778	160	7	has	have	AUX
fueconorg-5778	160	8	been	be	AUX
fueconorg-5778	160	9	made	make	VERB
fueconorg-5778	160	10	to	to	PART
fueconorg-5778	160	11	correct	correct	VERB
fueconorg-5778	160	12	this	this	DET
fueconorg-5778	160	13	deficiency	deficiency	NOUN
fueconorg-5778	160	14	by	by	ADP
fueconorg-5778	160	15	offering	offer	VERB
fueconorg-5778	160	16	a	a	DET
fueconorg-5778	160	17	clear	clear	ADJ
fueconorg-5778	160	18	range	range	NOUN
fueconorg-5778	160	19	of	of	ADP
fueconorg-5778	160	20	20	20	NUM
fueconorg-5778	160	21	-	-	SYM
fueconorg-5778	160	22	50	50	NUM
fueconorg-5778	160	23	%	%	NOUN
fueconorg-5778	160	24	of	of	ADP
fueconorg-5778	160	25	the	the	DET
fueconorg-5778	160	26	voting	voting	NOUN
fueconorg-5778	160	27	rights	right	NOUN
fueconorg-5778	160	28	,	,	PUNCT
fueconorg-5778	160	29	as	as	ADP
fueconorg-5778	160	30	a	a	DET
fueconorg-5778	160	31	framework	framework	NOUN
fueconorg-5778	160	32	for	for	ADP
fueconorg-5778	160	33	demonstrating	demonstrate	VERB
fueconorg-5778	160	34	investor	investor	NOUN
fueconorg-5778	160	35	’s	’s	PART
fueconorg-5778	160	36	significant	significant	ADJ
fueconorg-5778	160	37	influence	influence	NOUN
fueconorg-5778	160	38	,	,	PUNCT
fueconorg-5778	160	39	this	this	DET
fueconorg-5778	160	40	financial	financial	ADJ
fueconorg-5778	160	41	criterion	criterion	NOUN
fueconorg-5778	160	42	is	be	AUX
fueconorg-5778	160	43	only	only	ADV
fueconorg-5778	160	44	the	the	DET
fueconorg-5778	160	45	starting	starting	NOUN
fueconorg-5778	160	46	point	point	NOUN
fueconorg-5778	160	47	for	for	ADP
fueconorg-5778	160	48	determining	determine	VERB
fueconorg-5778	160	49	the	the	DET
fueconorg-5778	160	50	significant	significant	ADJ
fueconorg-5778	160	51	influence	influence	NOUN
fueconorg-5778	160	52	,	,	PUNCT
fueconorg-5778	160	53	whose	whose	DET
fueconorg-5778	160	54	existence	existence	NOUN
fueconorg-5778	160	55	is	be	AUX
fueconorg-5778	160	56	conditioned	condition	VERB
fueconorg-5778	160	57	by	by	ADP
fueconorg-5778	160	58	the	the	DET
fueconorg-5778	160	59	specific	specific	ADJ
fueconorg-5778	160	60	circumstances	circumstance	NOUN
fueconorg-5778	160	61	and	and	CCONJ
fueconorg-5778	160	62	characteristics	characteristic	NOUN
fueconorg-5778	160	63	of	of	ADP
fueconorg-5778	160	64	the	the	DET
fueconorg-5778	160	65	particular	particular	ADJ
fueconorg-5778	160	66	investment	investment	NOUN
fueconorg-5778	160	67	.	.	PUNCT
fueconorg-5778	161	1	thus	thus	ADV
fueconorg-5778	161	2	,	,	PUNCT
fueconorg-5778	161	3	in	in	ADP
fueconorg-5778	161	4	practice	practice	NOUN
fueconorg-5778	161	5	,	,	PUNCT
fueconorg-5778	161	6	situations	situation	NOUN
fueconorg-5778	161	7	may	may	AUX
fueconorg-5778	161	8	arise	arise	VERB
fueconorg-5778	161	9	where	where	SCONJ
fueconorg-5778	161	10	the	the	DET
fueconorg-5778	161	11	investor	investor	NOUN
fueconorg-5778	161	12	who	who	PRON
fueconorg-5778	161	13	owns	own	VERB
fueconorg-5778	161	14	50	50	NUM
fueconorg-5778	161	15	%	%	NOUN
fueconorg-5778	161	16	of	of	ADP
fueconorg-5778	161	17	voting	voting	NOUN
fueconorg-5778	161	18	rights	right	NOUN
fueconorg-5778	161	19	fails	fail	VERB
fueconorg-5778	161	20	to	to	PART
fueconorg-5778	161	21	exercise	exercise	VERB
fueconorg-5778	161	22	significant	significant	ADJ
fueconorg-5778	161	23	influence	influence	NOUN
fueconorg-5778	161	24	over	over	ADP
fueconorg-5778	161	25	the	the	DET
fueconorg-5778	161	26	investee	investee	NOUN
fueconorg-5778	161	27	and	and	CCONJ
fueconorg-5778	161	28	does	do	AUX
fueconorg-5778	161	29	not	not	PART
fueconorg-5778	161	30	have	have	VERB
fueconorg-5778	161	31	to	to	PART
fueconorg-5778	161	32	apply	apply	VERB
fueconorg-5778	161	33	the	the	DET
fueconorg-5778	161	34	equity	equity	NOUN
fueconorg-5778	161	35	method	method	NOUN
fueconorg-5778	161	36	.	.	PUNCT
fueconorg-5778	162	1	oppositely	oppositely	ADV
fueconorg-5778	162	2	,	,	PUNCT
fueconorg-5778	162	3	the	the	DET
fueconorg-5778	162	4	second	second	ADJ
fueconorg-5778	162	5	investor	investor	NOUN
fueconorg-5778	162	6	,	,	PUNCT
fueconorg-5778	162	7	who	who	PRON
fueconorg-5778	162	8	also	also	ADV
fueconorg-5778	162	9	owns	own	VERB
fueconorg-5778	162	10	50	50	NUM
fueconorg-5778	162	11	%	%	NOUN
fueconorg-5778	162	12	of	of	ADP
fueconorg-5778	162	13	voting	voting	NOUN
fueconorg-5778	162	14	rights	right	NOUN
fueconorg-5778	162	15	,	,	PUNCT
fueconorg-5778	162	16	may	may	AUX
fueconorg-5778	162	17	exercise	exercise	VERB
fueconorg-5778	162	18	control	control	NOUN
fueconorg-5778	162	19	on	on	ADP
fueconorg-5778	162	20	a	a	DET
fueconorg-5778	162	21	contractual	contractual	ADJ
fueconorg-5778	162	22	basis	basis	NOUN
fueconorg-5778	162	23	and	and	CCONJ
fueconorg-5778	162	24	,	,	PUNCT
fueconorg-5778	162	25	thus	thus	ADV
fueconorg-5778	162	26	,	,	PUNCT
fueconorg-5778	162	27	become	become	VERB
fueconorg-5778	162	28	a	a	DET
fueconorg-5778	162	29	parent	parent	NOUN
fueconorg-5778	162	30	company	company	NOUN
fueconorg-5778	162	31	,	,	PUNCT
fueconorg-5778	162	32	which	which	PRON
fueconorg-5778	162	33	also	also	ADV
fueconorg-5778	162	34	precludes	preclude	VERB
fueconorg-5778	162	35	the	the	DET
fueconorg-5778	162	36	application	application	NOUN
fueconorg-5778	162	37	of	of	ADP
fueconorg-5778	162	38	the	the	DET
fueconorg-5778	162	39	equity	equity	NOUN
fueconorg-5778	162	40	method	method	NOUN
fueconorg-5778	162	41	.	.	PUNCT
fueconorg-5778	163	1	finally	finally	ADV
fueconorg-5778	163	2	,	,	PUNCT
fueconorg-5778	163	3	the	the	DET
fueconorg-5778	163	4	third	third	ADJ
fueconorg-5778	163	5	investor	investor	NOUN
fueconorg-5778	163	6	may	may	AUX
fueconorg-5778	163	7	make	make	VERB
fueconorg-5778	163	8	a	a	DET
fueconorg-5778	163	9	significant	significant	ADJ
fueconorg-5778	163	10	influence	influence	NOUN
fueconorg-5778	163	11	with	with	ADP
fueconorg-5778	163	12	50	50	NUM
fueconorg-5778	163	13	%	%	NOUN
fueconorg-5778	163	14	of	of	ADP
fueconorg-5778	163	15	ownership	ownership	NOUN
fueconorg-5778	163	16	interest	interest	NOUN
fueconorg-5778	163	17	in	in	ADP
fueconorg-5778	163	18	the	the	DET
fueconorg-5778	163	19	investee	investee	NOUN
fueconorg-5778	163	20	(	(	PUNCT
fueconorg-5778	163	21	which	which	PRON
fueconorg-5778	163	22	is	be	AUX
fueconorg-5778	163	23	the	the	DET
fueconorg-5778	163	24	most	most	ADV
fueconorg-5778	163	25	common	common	ADJ
fueconorg-5778	163	26	case	case	NOUN
fueconorg-5778	163	27	in	in	ADP
fueconorg-5778	163	28	practice	practice	NOUN
fueconorg-5778	163	29	)	)	PUNCT
fueconorg-5778	163	30	and	and	CCONJ
fueconorg-5778	163	31	therefore	therefore	ADV
fueconorg-5778	163	32	be	be	AUX
fueconorg-5778	163	33	obliged	oblige	VERB
fueconorg-5778	163	34	to	to	PART
fueconorg-5778	163	35	use	use	VERB
fueconorg-5778	163	36	the	the	DET
fueconorg-5778	163	37	equity	equity	NOUN
fueconorg-5778	163	38	method	method	NOUN
fueconorg-5778	163	39	.	.	PUNCT
fueconorg-5778	164	1	so	so	ADV
fueconorg-5778	164	2	,	,	PUNCT
fueconorg-5778	164	3	hypothetically	hypothetically	ADV
fueconorg-5778	164	4	,	,	PUNCT
fueconorg-5778	164	5	three	three	NUM
fueconorg-5778	164	6	different	different	ADJ
fueconorg-5778	164	7	investors	investor	NOUN
fueconorg-5778	164	8	,	,	PUNCT
fueconorg-5778	164	9	with	with	ADP
fueconorg-5778	164	10	identical	identical	ADJ
fueconorg-5778	164	11	ownership	ownership	NOUN
fueconorg-5778	164	12	interest	interest	NOUN
fueconorg-5778	164	13	of	of	ADP
fueconorg-5778	164	14	50	50	NUM
fueconorg-5778	164	15	%	%	NOUN
fueconorg-5778	164	16	,	,	PUNCT
fueconorg-5778	164	17	may	may	AUX
fueconorg-5778	164	18	have	have	VERB
fueconorg-5778	164	19	three	three	NUM
fueconorg-5778	164	20	different	different	ADJ
fueconorg-5778	164	21	levels	level	NOUN
fueconorg-5778	164	22	of	of	ADP
fueconorg-5778	164	23	control	control	NOUN
fueconorg-5778	164	24	over	over	ADP
fueconorg-5778	164	25	their	their	PRON
fueconorg-5778	164	26	investees	investee	NOUN
fueconorg-5778	164	27	and	and	CCONJ
fueconorg-5778	164	28	apply	apply	VERB
fueconorg-5778	164	29	three	three	NUM
fueconorg-5778	164	30	different	different	ADJ
fueconorg-5778	164	31	methods	method	NOUN
fueconorg-5778	164	32	to	to	PART
fueconorg-5778	164	33	account	account	VERB
fueconorg-5778	164	34	for	for	ADP
fueconorg-5778	164	35	their	their	PRON
fueconorg-5778	164	36	investments	investment	NOUN
fueconorg-5778	164	37	.	.	PUNCT
fueconorg-5778	165	1	in	in	ADP
fueconorg-5778	165	2	the	the	DET
fueconorg-5778	165	3	first	first	ADJ
fueconorg-5778	165	4	part	part	NOUN
fueconorg-5778	165	5	of	of	ADP
fueconorg-5778	165	6	this	this	DET
fueconorg-5778	165	7	paper	paper	NOUN
fueconorg-5778	165	8	we	we	PRON
fueconorg-5778	165	9	have	have	AUX
fueconorg-5778	165	10	emphasized	emphasize	VERB
fueconorg-5778	165	11	that	that	SCONJ
fueconorg-5778	165	12	the	the	DET
fueconorg-5778	165	13	collection	collection	NOUN
fueconorg-5778	165	14	of	of	ADP
fueconorg-5778	165	15	evidence	evidence	NOUN
fueconorg-5778	165	16	of	of	ADP
fueconorg-5778	165	17	the	the	DET
fueconorg-5778	165	18	presence	presence	NOUN
fueconorg-5778	165	19	of	of	ADP
fueconorg-5778	165	20	significant	significant	ADJ
fueconorg-5778	165	21	influence	influence	NOUN
fueconorg-5778	165	22	should	should	AUX
fueconorg-5778	165	23	be	be	AUX
fueconorg-5778	165	24	based	base	VERB
fueconorg-5778	165	25	on	on	ADP
fueconorg-5778	165	26	the	the	DET
fueconorg-5778	165	27	guidance	guidance	NOUN
fueconorg-5778	165	28	,	,	PUNCT
fueconorg-5778	165	29	provided	provide	VERB
fueconorg-5778	165	30	by	by	ADP
fueconorg-5778	165	31	the	the	DET
fueconorg-5778	165	32	ias	ias	PROPN
fueconorg-5778	165	33	28	28	NUM
fueconorg-5778	165	34	and	and	CCONJ
fueconorg-5778	165	35	fasb	fasb	PROPN
fueconorg-5778	165	36	asc	asc	PROPN
fueconorg-5778	165	37	323	323	NUM
fueconorg-5778	165	38	,	,	PUNCT
fueconorg-5778	165	39	which	which	PRON
fueconorg-5778	165	40	opens	open	VERB
fueconorg-5778	165	41	the	the	DET
fueconorg-5778	165	42	door	door	NOUN
fueconorg-5778	165	43	for	for	ADP
fueconorg-5778	165	44	subjective	subjective	ADJ
fueconorg-5778	165	45	judgment	judgment	NOUN
fueconorg-5778	165	46	and	and	CCONJ
fueconorg-5778	165	47	,	,	PUNCT
fueconorg-5778	165	48	in	in	ADP
fueconorg-5778	165	49	some	some	DET
fueconorg-5778	165	50	situations	situation	NOUN
fueconorg-5778	165	51	,	,	PUNCT
fueconorg-5778	165	52	manipulations	manipulation	NOUN
fueconorg-5778	165	53	in	in	ADP
fueconorg-5778	165	54	financial	financial	ADJ
fueconorg-5778	165	55	reporting	reporting	NOUN
fueconorg-5778	165	56	.	.	PUNCT
fueconorg-5778	166	1	in	in	ADP
fueconorg-5778	166	2	this	this	DET
fueconorg-5778	166	3	regard	regard	NOUN
fueconorg-5778	166	4	,	,	PUNCT
fueconorg-5778	166	5	many	many	ADJ
fueconorg-5778	166	6	companies	company	NOUN
fueconorg-5778	166	7	have	have	AUX
fueconorg-5778	166	8	developed	develop	VERB
fueconorg-5778	166	9	the	the	DET
fueconorg-5778	166	10	ways	way	NOUN
fueconorg-5778	166	11	to	to	PART
fueconorg-5778	166	12	control	control	VERB
fueconorg-5778	166	13	other	other	ADJ
fueconorg-5778	166	14	entities	entity	NOUN
fueconorg-5778	166	15	,	,	PUNCT
fueconorg-5778	166	16	despite	despite	SCONJ
fueconorg-5778	166	17	the	the	DET
fueconorg-5778	166	18	fact	fact	NOUN
fueconorg-5778	166	19	that	that	SCONJ
fueconorg-5778	166	20	their	their	PRON
fueconorg-5778	166	21	equity	equity	NOUN
fueconorg-5778	166	22	participation	participation	NOUN
fueconorg-5778	166	23	is	be	AUX
fueconorg-5778	166	24	50	50	NUM
fueconorg-5778	166	25	%	%	NOUN
fueconorg-5778	166	26	and	and	CCONJ
fueconorg-5778	166	27	below	below	ADV
fueconorg-5778	166	28	.	.	PUNCT
fueconorg-5778	167	1	such	such	DET
fueconorg-5778	167	2	a	a	DET
fueconorg-5778	167	3	way	way	NOUN
fueconorg-5778	167	4	of	of	ADP
fueconorg-5778	167	5	acquiring	acquire	VERB
fueconorg-5778	167	6	control	control	NOUN
fueconorg-5778	167	7	is	be	AUX
fueconorg-5778	167	8	supported	support	VERB
fueconorg-5778	167	9	by	by	ADP
fueconorg-5778	167	10	a	a	DET
fueconorg-5778	167	11	variety	variety	NOUN
fueconorg-5778	167	12	of	of	ADP
fueconorg-5778	167	13	contractual	contractual	ADJ
fueconorg-5778	167	14	arrangements	arrangement	NOUN
fueconorg-5778	167	15	,	,	PUNCT
fueconorg-5778	167	16	which	which	PRON
fueconorg-5778	167	17	limit	limit	VERB
fueconorg-5778	167	18	one	one	NUM
fueconorg-5778	167	19	firm	firm	NOUN
fueconorg-5778	167	20	's	's	PART
fueconorg-5778	167	21	ability	ability	NOUN
fueconorg-5778	167	22	to	to	PART
fueconorg-5778	167	23	act	act	VERB
fueconorg-5778	167	24	without	without	ADP
fueconorg-5778	167	25	the	the	DET
fueconorg-5778	167	26	approval	approval	NOUN
fueconorg-5778	167	27	of	of	ADP
fueconorg-5778	167	28	another	another	PRON
fueconorg-5778	167	29	,	,	PUNCT
fueconorg-5778	167	30	or	or	CCONJ
fueconorg-5778	167	31	which	which	DET
fueconorg-5778	167	32	concern	concern	NOUN
fueconorg-5778	167	33	membership	membership	NOUN
fueconorg-5778	167	34	of	of	ADP
fueconorg-5778	167	35	the	the	DET
fueconorg-5778	167	36	board	board	NOUN
fueconorg-5778	167	37	of	of	ADP
fueconorg-5778	167	38	directors	director	NOUN
fueconorg-5778	167	39	.	.	PUNCT
fueconorg-5778	168	1	consequently	consequently	ADV
fueconorg-5778	168	2	,	,	PUNCT
fueconorg-5778	168	3	an	an	DET
fueconorg-5778	168	4	entity	entity	NOUN
fueconorg-5778	168	5	may	may	AUX
fueconorg-5778	168	6	avoid	avoid	VERB
fueconorg-5778	168	7	consolidation	consolidation	NOUN
fueconorg-5778	168	8	of	of	ADP
fueconorg-5778	168	9	financial	financial	ADJ
fueconorg-5778	168	10	statements	statement	NOUN
fueconorg-5778	168	11	with	with	ADP
fueconorg-5778	168	12	explanation	explanation	NOUN
fueconorg-5778	168	13	that	that	SCONJ
fueconorg-5778	168	14	control	control	NOUN
fueconorg-5778	168	15	technically	technically	ADV
fueconorg-5778	168	16	does	do	AUX
fueconorg-5778	168	17	not	not	PART
fueconorg-5778	168	18	exist	exist	VERB
fueconorg-5778	168	19	,	,	PUNCT
fueconorg-5778	168	20	because	because	SCONJ
fueconorg-5778	168	21	the	the	DET
fueconorg-5778	168	22	participation	participation	NOUN
fueconorg-5778	168	23	is	be	AUX
fueconorg-5778	168	24	lower	low	ADJ
fueconorg-5778	168	25	than	than	ADP
fueconorg-5778	168	26	51	51	NUM
fueconorg-5778	168	27	%	%	NOUN
fueconorg-5778	168	28	(	(	PUNCT
fueconorg-5778	168	29	hoyle	hoyle	NOUN
fueconorg-5778	168	30	,	,	PUNCT
fueconorg-5778	168	31	2010	2010	NUM
fueconorg-5778	168	32	)	)	PUNCT
fueconorg-5778	168	33	.	.	PUNCT
fueconorg-5778	169	1	another	another	DET
fueconorg-5778	169	2	disadvantage	disadvantage	NOUN
fueconorg-5778	169	3	of	of	ADP
fueconorg-5778	169	4	the	the	DET
fueconorg-5778	169	5	equity	equity	NOUN
fueconorg-5778	169	6	method	method	NOUN
fueconorg-5778	169	7	is	be	AUX
fueconorg-5778	169	8	the	the	DET
fueconorg-5778	169	9	fact	fact	NOUN
fueconorg-5778	169	10	that	that	SCONJ
fueconorg-5778	169	11	it	it	PRON
fueconorg-5778	169	12	allows	allow	VERB
fueconorg-5778	169	13	and	and	CCONJ
fueconorg-5778	169	14	encourages	encourage	VERB
fueconorg-5778	169	15	offbalance	offbalance	NOUN
fueconorg-5778	169	16	sheet	sheet	NOUN
fueconorg-5778	169	17	financing	financing	NOUN
fueconorg-5778	169	18	,	,	PUNCT
fueconorg-5778	169	19	because	because	SCONJ
fueconorg-5778	169	20	its	its	PRON
fueconorg-5778	169	21	implementation	implementation	NOUN
fueconorg-5778	169	22	does	do	AUX
fueconorg-5778	169	23	not	not	PART
fueconorg-5778	169	24	entail	entail	VERB
fueconorg-5778	169	25	full	full	ADJ
fueconorg-5778	169	26	acquisition	acquisition	NOUN
fueconorg-5778	169	27	and	and	CCONJ
fueconorg-5778	169	28	consolidation	consolidation	NOUN
fueconorg-5778	169	29	of	of	ADP
fueconorg-5778	169	30	the	the	DET
fueconorg-5778	169	31	assets	asset	NOUN
fueconorg-5778	169	32	,	,	PUNCT
fueconorg-5778	169	33	liabilities	liability	NOUN
fueconorg-5778	169	34	,	,	PUNCT
fueconorg-5778	169	35	revenues	revenue	NOUN
fueconorg-5778	169	36	,	,	PUNCT
fueconorg-5778	169	37	expenses	expense	NOUN
fueconorg-5778	169	38	and	and	CCONJ
fueconorg-5778	169	39	capital	capital	NOUN
fueconorg-5778	169	40	of	of	ADP
fueconorg-5778	169	41	associates	associate	NOUN
fueconorg-5778	169	42	and	and	CCONJ
fueconorg-5778	169	43	joint	joint	ADJ
fueconorg-5778	169	44	ventures	venture	NOUN
fueconorg-5778	169	45	.	.	PUNCT
fueconorg-5778	170	1	investors	investor	NOUN
fueconorg-5778	170	2	'	'	PART
fueconorg-5778	170	3	financial	financial	ADJ
fueconorg-5778	170	4	statements	statement	NOUN
fueconorg-5778	170	5	only	only	ADV
fueconorg-5778	170	6	show	show	VERB
fueconorg-5778	170	7	the	the	DET
fueconorg-5778	170	8	amount	amount	NOUN
fueconorg-5778	170	9	of	of	ADP
fueconorg-5778	170	10	the	the	DET
fueconorg-5778	170	11	equity	equity	NOUN
fueconorg-5778	170	12	investment	investment	NOUN
fueconorg-5778	170	13	and	and	CCONJ
fueconorg-5778	170	14	the	the	DET
fueconorg-5778	170	15	revenue	revenue	NOUN
fueconorg-5778	170	16	it	it	PRON
fueconorg-5778	170	17	brings	bring	VERB
fueconorg-5778	170	18	,	,	PUNCT
fueconorg-5778	170	19	while	while	SCONJ
fueconorg-5778	170	20	the	the	DET
fueconorg-5778	170	21	value	value	NOUN
fueconorg-5778	170	22	of	of	ADP
fueconorg-5778	170	23	that	that	DET
fueconorg-5778	170	24	investment	investment	NOUN
fueconorg-5778	170	25	is	be	AUX
fueconorg-5778	170	26	affected	affect	VERB
fueconorg-5778	170	27	only	only	ADV
fueconorg-5778	170	28	by	by	ADP
fueconorg-5778	170	29	changes	change	NOUN
fueconorg-5778	170	30	in	in	ADP
fueconorg-5778	170	31	the	the	DET
fueconorg-5778	170	32	net	net	ADJ
fueconorg-5778	170	33	assets	asset	NOUN
fueconorg-5778	170	34	of	of	ADP
fueconorg-5778	170	35	the	the	DET
fueconorg-5778	170	36	investee	investee	NOUN
fueconorg-5778	170	37	.	.	PUNCT
fueconorg-5778	171	1	the	the	DET
fueconorg-5778	171	2	fact	fact	NOUN
fueconorg-5778	171	3	that	that	SCONJ
fueconorg-5778	171	4	investors	investor	NOUN
fueconorg-5778	171	5	,	,	PUNCT
fueconorg-5778	171	6	those	those	PRON
fueconorg-5778	171	7	using	use	VERB
fueconorg-5778	171	8	the	the	DET
fueconorg-5778	171	9	equity	equity	NOUN
fueconorg-5778	171	10	method	method	NOUN
fueconorg-5778	171	11	,	,	PUNCT
fueconorg-5778	171	12	do	do	AUX
fueconorg-5778	171	13	not	not	PART
fueconorg-5778	171	14	show	show	VERB
fueconorg-5778	171	15	liabilities	liability	NOUN
fueconorg-5778	171	16	and	and	CCONJ
fueconorg-5778	171	17	assets	asset	NOUN
fueconorg-5778	171	18	of	of	ADP
fueconorg-5778	171	19	associates	associate	NOUN
fueconorg-5778	171	20	and	and	CCONJ
fueconorg-5778	171	21	joint	joint	ADJ
fueconorg-5778	171	22	ventures	venture	NOUN
fueconorg-5778	171	23	leads	lead	VERB
fueconorg-5778	171	24	to	to	ADP
fueconorg-5778	171	25	a	a	DET
fueconorg-5778	171	26	non	non	ADJ
fueconorg-5778	171	27	-	-	NOUN
fueconorg-5778	171	28	transparency	transparency	NOUN
fueconorg-5778	171	29	and	and	CCONJ
fueconorg-5778	171	30	creates	create	VERB
fueconorg-5778	171	31	conditions	condition	NOUN
fueconorg-5778	171	32	for	for	ADP
fueconorg-5778	171	33	possible	possible	ADJ
fueconorg-5778	171	34	misuse	misuse	NOUN
fueconorg-5778	171	35	of	of	ADP
fueconorg-5778	171	36	financial	financial	ADJ
fueconorg-5778	171	37	reporting	reporting	NOUN
fueconorg-5778	171	38	.	.	PUNCT
fueconorg-5778	172	1	above	above	ADP
fueconorg-5778	172	2	all	all	PRON
fueconorg-5778	172	3	,	,	PUNCT
fueconorg-5778	172	4	this	this	PRON
fueconorg-5778	172	5	can	can	AUX
fueconorg-5778	172	6	motivate	motivate	VERB
fueconorg-5778	172	7	companies	company	NOUN
fueconorg-5778	172	8	to	to	PART
fueconorg-5778	172	9	manipulate	manipulate	VERB
fueconorg-5778	172	10	the	the	DET
fueconorg-5778	172	11	concept	concept	NOUN
fueconorg-5778	172	12	of	of	ADP
fueconorg-5778	172	13	control	control	NOUN
fueconorg-5778	172	14	and	and	CCONJ
fueconorg-5778	172	15	value	value	VERB
fueconorg-5778	172	16	certain	certain	ADJ
fueconorg-5778	172	17	investments	investment	NOUN
fueconorg-5778	172	18	using	use	VERB
fueconorg-5778	172	19	the	the	DET
fueconorg-5778	172	20	equity	equity	NOUN
fueconorg-5778	172	21	method	method	NOUN
fueconorg-5778	172	22	,	,	PUNCT
fueconorg-5778	172	23	rather	rather	ADV
fueconorg-5778	172	24	than	than	SCONJ
fueconorg-5778	172	25	to	to	PART
fueconorg-5778	172	26	carry	carry	VERB
fueconorg-5778	172	27	out	out	ADP
fueconorg-5778	172	28	their	their	PRON
fueconorg-5778	172	29	full	full	ADJ
fueconorg-5778	172	30	consolidation	consolidation	NOUN
fueconorg-5778	172	31	,	,	PUNCT
fueconorg-5778	172	32	because	because	SCONJ
fueconorg-5778	172	33	it	it	PRON
fueconorg-5778	172	34	will	will	AUX
fueconorg-5778	172	35	cover	cover	VERB
fueconorg-5778	172	36	inefficient	inefficient	ADJ
fueconorg-5778	172	37	investments	investment	NOUN
fueconorg-5778	172	38	and	and	CCONJ
fueconorg-5778	172	39	all	all	DET
fueconorg-5778	172	40	the	the	DET
fueconorg-5778	172	41	risks	risk	NOUN
fueconorg-5778	172	42	involved	involve	VERB
fueconorg-5778	172	43	.	.	PUNCT
fueconorg-5778	173	1	in	in	ADP
fueconorg-5778	173	2	support	support	NOUN
fueconorg-5778	173	3	of	of	ADP
fueconorg-5778	173	4	this	this	PRON
fueconorg-5778	173	5	,	,	PUNCT
fueconorg-5778	173	6	let	let	VERB
fueconorg-5778	173	7	us	we	PRON
fueconorg-5778	173	8	just	just	ADV
fueconorg-5778	173	9	remember	remember	VERB
fueconorg-5778	173	10	the	the	DET
fueconorg-5778	173	11	negative	negative	ADJ
fueconorg-5778	173	12	example	example	NOUN
fueconorg-5778	173	13	of	of	ADP
fueconorg-5778	173	14	company	company	NOUN
fueconorg-5778	173	15	enron	enron	PROPN
fueconorg-5778	173	16	regarding	regard	VERB
fueconorg-5778	173	17	to	to	ADP
fueconorg-5778	173	18	hiding	hide	VERB
fueconorg-5778	173	19	enormous	enormous	ADJ
fueconorg-5778	173	20	amounts	amount	NOUN
fueconorg-5778	173	21	of	of	ADP
fueconorg-5778	173	22	investee	investee	NOUN
fueconorg-5778	173	23	’s	’s	PART
fueconorg-5778	173	24	debts	debt	NOUN
fueconorg-5778	173	25	in	in	ADP
fueconorg-5778	173	26	its	its	PRON
fueconorg-5778	173	27	consolidated	consolidated	ADJ
fueconorg-5778	173	28	financial	financial	ADJ
fueconorg-5778	173	29	statements	statement	NOUN
fueconorg-5778	173	30	.	.	PUNCT
fueconorg-5778	174	1	non	non	ADJ
fueconorg-5778	174	2	-	-	NOUN
fueconorg-5778	174	3	disclosure	disclosure	NOUN
fueconorg-5778	174	4	of	of	ADP
fueconorg-5778	174	5	assets	asset	NOUN
fueconorg-5778	174	6	and	and	CCONJ
fueconorg-5778	174	7	liabilities	liability	NOUN
fueconorg-5778	174	8	of	of	ADP
fueconorg-5778	174	9	investees	investee	NOUN
fueconorg-5778	174	10	,	,	PUNCT
fueconorg-5778	174	11	those	those	PRON
fueconorg-5778	174	12	resulting	result	VERB
fueconorg-5778	174	13	from	from	ADP
fueconorg-5778	174	14	the	the	DET
fueconorg-5778	174	15	application	application	NOUN
fueconorg-5778	174	16	of	of	ADP
fueconorg-5778	174	17	the	the	DET
fueconorg-5778	174	18	equity	equity	NOUN
fueconorg-5778	174	19	method	method	NOUN
fueconorg-5778	174	20	,	,	PUNCT
fueconorg-5778	174	21	raises	raise	VERB
fueconorg-5778	174	22	a	a	DET
fueconorg-5778	174	23	justifiable	justifiable	ADJ
fueconorg-5778	174	24	question	question	NOUN
fueconorg-5778	174	25	whether	whether	SCONJ
fueconorg-5778	174	26	the	the	DET
fueconorg-5778	174	27	investor	investor	NOUN
fueconorg-5778	174	28	should	should	AUX
fueconorg-5778	174	29	be	be	AUX
fueconorg-5778	174	30	responsible	responsible	ADJ
fueconorg-5778	174	31	only	only	ADV
fueconorg-5778	174	32	for	for	ADP
fueconorg-5778	174	33	the	the	DET
fueconorg-5778	174	34	acquired	acquire	VERB
fueconorg-5778	174	35	portion	portion	NOUN
fueconorg-5778	174	36	of	of	ADP
fueconorg-5778	174	37	net	net	ADJ
fueconorg-5778	174	38	assets	asset	NOUN
fueconorg-5778	174	39	or	or	CCONJ
fueconorg-5778	174	40	should	should	AUX
fueconorg-5778	174	41	his	his	PRON
fueconorg-5778	174	42	responsibility	responsibility	NOUN
fueconorg-5778	174	43	also	also	ADV
fueconorg-5778	174	44	refer	refer	VERB
fueconorg-5778	174	45	to	to	ADP
fueconorg-5778	174	46	all	all	DET
fueconorg-5778	174	47	assets	asset	NOUN
fueconorg-5778	174	48	and	and	CCONJ
fueconorg-5778	174	49	liabilities	liability	NOUN
fueconorg-5778	174	50	of	of	ADP
fueconorg-5778	174	51	investees	investee	NOUN
fueconorg-5778	174	52	.	.	PUNCT
fueconorg-5778	175	1	users	user	NOUN
fueconorg-5778	175	2	of	of	ADP
fueconorg-5778	175	3	investors	investor	NOUN
fueconorg-5778	175	4	'	'	PART
fueconorg-5778	175	5	financial	financial	ADJ
fueconorg-5778	175	6	statements	statement	NOUN
fueconorg-5778	175	7	are	be	AUX
fueconorg-5778	175	8	thus	thus	ADV
fueconorg-5778	175	9	abridged	abridge	VERB
fueconorg-5778	175	10	for	for	ADP
fueconorg-5778	175	11	valuable	valuable	ADJ
fueconorg-5778	175	12	information	information	NOUN
fueconorg-5778	175	13	that	that	PRON
fueconorg-5778	175	14	would	would	AUX
fueconorg-5778	175	15	allow	allow	VERB
fueconorg-5778	175	16	them	they	PRON
fueconorg-5778	175	17	to	to	PART
fueconorg-5778	175	18	more	more	ADV
fueconorg-5778	175	19	realistically	realistically	ADV
fueconorg-5778	175	20	view	view	VERB
fueconorg-5778	175	21	the	the	DET
fueconorg-5778	175	22	risks	risk	NOUN
fueconorg-5778	175	23	associated	associate	VERB
fueconorg-5778	175	24	with	with	ADP
fueconorg-5778	175	25	investing	invest	VERB
fueconorg-5778	175	26	in	in	ADP
fueconorg-5778	175	27	such	such	ADJ
fueconorg-5778	175	28	entities	entity	NOUN
fueconorg-5778	175	29	.	.	PUNCT
fueconorg-5778	176	1	the	the	DET
fueconorg-5778	176	2	best	good	ADJ
fueconorg-5778	176	3	example	example	NOUN
fueconorg-5778	176	4	of	of	ADP
fueconorg-5778	176	5	this	this	DET
fueconorg-5778	176	6	lack	lack	NOUN
fueconorg-5778	176	7	of	of	ADP
fueconorg-5778	176	8	equity	equity	NOUN
fueconorg-5778	176	9	method	method	NOUN
fueconorg-5778	176	10	is	be	AUX
fueconorg-5778	176	11	the	the	DET
fueconorg-5778	176	12	practice	practice	NOUN
fueconorg-5778	176	13	of	of	ADP
fueconorg-5778	176	14	the	the	DET
fueconorg-5778	176	15	company	company	NOUN
fueconorg-5778	176	16	coca	coca	PROPN
fueconorg-5778	176	17	-	-	PUNCT
fueconorg-5778	176	18	cola	cola	PROPN
fueconorg-5778	176	19	,	,	PUNCT
fueconorg-5778	176	20	which	which	PRON
fueconorg-5778	176	21	in	in	ADP
fueconorg-5778	176	22	one	one	NUM
fueconorg-5778	176	23	period	period	NOUN
fueconorg-5778	176	24	structured	structure	VERB
fueconorg-5778	176	25	many	many	ADJ
fueconorg-5778	176	26	of	of	ADP
fueconorg-5778	176	27	its	its	PRON
fueconorg-5778	176	28	investments	investment	NOUN
fueconorg-5778	176	29	in	in	ADP
fueconorg-5778	176	30	184	184	NUM
fueconorg-5778	176	31	v.	v.	ADP
fueconorg-5778	176	32	sekerez	sekerez	NOUN
fueconorg-5778	176	33	companies	company	NOUN
fueconorg-5778	176	34	at	at	ADP
fueconorg-5778	176	35	just	just	ADV
fueconorg-5778	176	36	below	below	ADP
fueconorg-5778	176	37	a	a	DET
fueconorg-5778	176	38	50	50	NUM
fueconorg-5778	176	39	%	%	NOUN
fueconorg-5778	176	40	of	of	ADP
fueconorg-5778	176	41	ownership	ownership	NOUN
fueconorg-5778	176	42	level	level	NOUN
fueconorg-5778	176	43	,	,	PUNCT
fueconorg-5778	176	44	following	follow	VERB
fueconorg-5778	176	45	the	the	DET
fueconorg-5778	176	46	strict	strict	ADJ
fueconorg-5778	176	47	rule	rule	NOUN
fueconorg-5778	176	48	that	that	SCONJ
fueconorg-5778	176	49	if	if	SCONJ
fueconorg-5778	176	50	ownership	ownership	NOUN
fueconorg-5778	176	51	is	be	AUX
fueconorg-5778	176	52	50	50	NUM
fueconorg-5778	176	53	%	%	NOUN
fueconorg-5778	176	54	or	or	CCONJ
fueconorg-5778	176	55	less	less	ADJ
fueconorg-5778	176	56	,	,	PUNCT
fueconorg-5778	176	57	control	control	NOUN
fueconorg-5778	176	58	technically	technically	ADV
fueconorg-5778	176	59	does	do	AUX
fueconorg-5778	176	60	not	not	PART
fueconorg-5778	176	61	exist	exist	VERB
fueconorg-5778	176	62	,	,	PUNCT
fueconorg-5778	176	63	that	that	PRON
fueconorg-5778	176	64	is	be	AUX
fueconorg-5778	176	65	consolidation	consolidation	NOUN
fueconorg-5778	176	66	should	should	AUX
fueconorg-5778	176	67	be	be	AUX
fueconorg-5778	176	68	based	base	VERB
fueconorg-5778	176	69	only	only	ADV
fueconorg-5778	176	70	on	on	ADP
fueconorg-5778	176	71	financial	financial	ADJ
fueconorg-5778	176	72	control	control	NOUN
fueconorg-5778	176	73	.	.	PUNCT
fueconorg-5778	177	1	it	it	PRON
fueconorg-5778	177	2	allowed	allow	VERB
fueconorg-5778	177	3	coca	coca	PROPN
fueconorg-5778	177	4	-	-	PUNCT
fueconorg-5778	177	5	cola	cola	PROPN
fueconorg-5778	177	6	to	to	PART
fueconorg-5778	177	7	legally	legally	ADV
fueconorg-5778	177	8	avoid	avoid	VERB
fueconorg-5778	177	9	consolidation	consolidation	NOUN
fueconorg-5778	177	10	of	of	ADP
fueconorg-5778	177	11	these	these	DET
fueconorg-5778	177	12	entities	entity	NOUN
fueconorg-5778	177	13	,	,	PUNCT
fueconorg-5778	177	14	despite	despite	SCONJ
fueconorg-5778	177	15	the	the	DET
fueconorg-5778	177	16	fact	fact	NOUN
fueconorg-5778	177	17	that	that	SCONJ
fueconorg-5778	177	18	it	it	PRON
fueconorg-5778	177	19	had	have	AUX
fueconorg-5778	177	20	control	control	NOUN
fueconorg-5778	177	21	over	over	ADP
fueconorg-5778	177	22	majority	majority	NOUN
fueconorg-5778	177	23	of	of	ADP
fueconorg-5778	177	24	them	they	PRON
fueconorg-5778	177	25	(	(	PUNCT
fueconorg-5778	177	26	hsu	hsu	PROPN
fueconorg-5778	177	27	et	et	PROPN
fueconorg-5778	177	28	al	al	PROPN
fueconorg-5778	177	29	.	.	PROPN
fueconorg-5778	177	30	,	,	PUNCT
fueconorg-5778	177	31	2015	2015	NUM
fueconorg-5778	177	32	)	)	PUNCT
fueconorg-5778	177	33	.	.	PUNCT
fueconorg-5778	178	1	also	also	ADV
fueconorg-5778	178	2	,	,	PUNCT
fueconorg-5778	178	3	avoiding	avoid	VERB
fueconorg-5778	178	4	the	the	DET
fueconorg-5778	178	5	involvement	involvement	NOUN
fueconorg-5778	178	6	of	of	ADP
fueconorg-5778	178	7	some	some	DET
fueconorg-5778	178	8	entities	entity	NOUN
fueconorg-5778	178	9	in	in	ADP
fueconorg-5778	178	10	the	the	DET
fueconorg-5778	178	11	consolidation	consolidation	NOUN
fueconorg-5778	178	12	cycle	cycle	NOUN
fueconorg-5778	178	13	and	and	CCONJ
fueconorg-5778	178	14	the	the	DET
fueconorg-5778	178	15	consequent	consequent	ADJ
fueconorg-5778	178	16	application	application	NOUN
fueconorg-5778	178	17	of	of	ADP
fueconorg-5778	178	18	the	the	DET
fueconorg-5778	178	19	equity	equity	NOUN
fueconorg-5778	178	20	method	method	NOUN
fueconorg-5778	178	21	allows	allow	VERB
fueconorg-5778	178	22	companies	company	NOUN
fueconorg-5778	178	23	to	to	PART
fueconorg-5778	178	24	eliminate	eliminate	VERB
fueconorg-5778	178	25	unrealized	unrealized	ADJ
fueconorg-5778	178	26	gains	gain	NOUN
fueconorg-5778	178	27	(	(	PUNCT
fueconorg-5778	178	28	resulting	result	VERB
fueconorg-5778	178	29	from	from	ADP
fueconorg-5778	178	30	intercompany	intercompany	NOUN
fueconorg-5778	178	31	transactions	transaction	NOUN
fueconorg-5778	178	32	)	)	PUNCT
fueconorg-5778	178	33	only	only	ADV
fueconorg-5778	178	34	in	in	ADP
fueconorg-5778	178	35	proportion	proportion	NOUN
fueconorg-5778	178	36	to	to	ADP
fueconorg-5778	178	37	the	the	DET
fueconorg-5778	178	38	ownership	ownership	NOUN
fueconorg-5778	178	39	interest	interest	NOUN
fueconorg-5778	178	40	,	,	PUNCT
fueconorg-5778	178	41	while	while	SCONJ
fueconorg-5778	178	42	in	in	ADP
fueconorg-5778	178	43	the	the	DET
fueconorg-5778	178	44	case	case	NOUN
fueconorg-5778	178	45	of	of	ADP
fueconorg-5778	178	46	consolidation	consolidation	NOUN
fueconorg-5778	178	47	,	,	PUNCT
fueconorg-5778	178	48	they	they	PRON
fueconorg-5778	178	49	would	would	AUX
fueconorg-5778	178	50	be	be	AUX
fueconorg-5778	178	51	eliminated	eliminate	VERB
fueconorg-5778	178	52	completely	completely	ADV
fueconorg-5778	178	53	.	.	PUNCT
fueconorg-5778	179	1	this	this	PRON
fueconorg-5778	179	2	suggests	suggest	VERB
fueconorg-5778	179	3	that	that	SCONJ
fueconorg-5778	179	4	the	the	DET
fueconorg-5778	179	5	equity	equity	NOUN
fueconorg-5778	179	6	method	method	NOUN
fueconorg-5778	179	7	encourages	encourage	VERB
fueconorg-5778	179	8	an	an	DET
fueconorg-5778	179	9	increase	increase	NOUN
fueconorg-5778	179	10	in	in	ADP
fueconorg-5778	179	11	the	the	DET
fueconorg-5778	179	12	volume	volume	NOUN
fueconorg-5778	179	13	of	of	ADP
fueconorg-5778	179	14	intercompany	intercompany	NOUN
fueconorg-5778	179	15	transactions	transaction	NOUN
fueconorg-5778	179	16	that	that	PRON
fueconorg-5778	179	17	are	be	AUX
fueconorg-5778	179	18	followed	follow	VERB
fueconorg-5778	179	19	by	by	ADP
fueconorg-5778	179	20	unrealistically	unrealistically	ADV
fueconorg-5778	179	21	high	high	ADJ
fueconorg-5778	179	22	profits	profit	NOUN
fueconorg-5778	179	23	,	,	PUNCT
fueconorg-5778	179	24	behind	behind	ADP
fueconorg-5778	179	25	which	which	PRON
fueconorg-5778	179	26	(	(	PUNCT
fueconorg-5778	179	27	especially	especially	ADV
fueconorg-5778	179	28	in	in	ADP
fueconorg-5778	179	29	the	the	DET
fueconorg-5778	179	30	case	case	NOUN
fueconorg-5778	179	31	of	of	ADP
fueconorg-5778	179	32	multinational	multinational	ADJ
fueconorg-5778	179	33	companies	company	NOUN
fueconorg-5778	179	34	)	)	PUNCT
fueconorg-5778	179	35	can	can	AUX
fueconorg-5778	179	36	be	be	AUX
fueconorg-5778	179	37	the	the	DET
fueconorg-5778	179	38	pursuit	pursuit	NOUN
fueconorg-5778	179	39	of	of	ADP
fueconorg-5778	179	40	tax	tax	NOUN
fueconorg-5778	179	41	savings	saving	NOUN
fueconorg-5778	179	42	and	and	CCONJ
fueconorg-5778	179	43	manipulation	manipulation	NOUN
fueconorg-5778	179	44	.	.	PUNCT
fueconorg-5778	180	1	2	2	NUM
fueconorg-5778	180	2	therefore	therefore	ADV
fueconorg-5778	180	3	,	,	PUNCT
fueconorg-5778	180	4	not	not	PART
fueconorg-5778	180	5	including	include	VERB
fueconorg-5778	180	6	the	the	DET
fueconorg-5778	180	7	investee	investee	NOUN
fueconorg-5778	180	8	's	's	PART
fueconorg-5778	180	9	assets	asset	NOUN
fueconorg-5778	180	10	and	and	CCONJ
fueconorg-5778	180	11	liabilities	liability	NOUN
fueconorg-5778	180	12	in	in	ADP
fueconorg-5778	180	13	the	the	DET
fueconorg-5778	180	14	financial	financial	ADJ
fueconorg-5778	180	15	statements	statement	NOUN
fueconorg-5778	180	16	of	of	ADP
fueconorg-5778	180	17	investors	investor	NOUN
fueconorg-5778	180	18	opens	open	VERB
fueconorg-5778	180	19	the	the	DET
fueconorg-5778	180	20	possibility	possibility	NOUN
fueconorg-5778	180	21	of	of	ADP
fueconorg-5778	180	22	off	off	ADP
fueconorg-5778	180	23	-	-	PUNCT
fueconorg-5778	180	24	balance	balance	NOUN
fueconorg-5778	180	25	sheet	sheet	NOUN
fueconorg-5778	180	26	financing	financing	NOUN
fueconorg-5778	180	27	,	,	PUNCT
fueconorg-5778	180	28	which	which	PRON
fueconorg-5778	180	29	is	be	AUX
fueconorg-5778	180	30	followed	follow	VERB
fueconorg-5778	180	31	by	by	ADP
fueconorg-5778	180	32	the	the	DET
fueconorg-5778	180	33	presentation	presentation	NOUN
fueconorg-5778	180	34	of	of	ADP
fueconorg-5778	180	35	a	a	DET
fueconorg-5778	180	36	lower	low	ADJ
fueconorg-5778	180	37	level	level	NOUN
fueconorg-5778	180	38	of	of	ADP
fueconorg-5778	180	39	indebtedness	indebtedness	NOUN
fueconorg-5778	180	40	,	,	PUNCT
fueconorg-5778	180	41	higher	high	ADJ
fueconorg-5778	180	42	rates	rate	NOUN
fueconorg-5778	180	43	of	of	ADP
fueconorg-5778	180	44	return	return	NOUN
fueconorg-5778	180	45	for	for	ADP
fueconorg-5778	180	46	assets	asset	NOUN
fueconorg-5778	180	47	and	and	CCONJ
fueconorg-5778	180	48	sales	sale	NOUN
fueconorg-5778	180	49	and	and	CCONJ
fueconorg-5778	180	50	higher	high	ADJ
fueconorg-5778	180	51	earnings	earning	NOUN
fueconorg-5778	180	52	per	per	ADP
fueconorg-5778	180	53	share	share	NOUN
fueconorg-5778	180	54	.	.	PUNCT
fueconorg-5778	181	1	hence	hence	ADV
fueconorg-5778	181	2	,	,	PUNCT
fueconorg-5778	181	3	the	the	DET
fueconorg-5778	181	4	application	application	NOUN
fueconorg-5778	181	5	of	of	ADP
fueconorg-5778	181	6	the	the	DET
fueconorg-5778	181	7	equity	equity	NOUN
fueconorg-5778	181	8	method	method	NOUN
fueconorg-5778	181	9	requires	require	VERB
fueconorg-5778	181	10	additional	additional	ADJ
fueconorg-5778	181	11	information	information	NOUN
fueconorg-5778	181	12	about	about	ADP
fueconorg-5778	181	13	assets	asset	NOUN
fueconorg-5778	181	14	,	,	PUNCT
fueconorg-5778	181	15	liabilities	liability	NOUN
fueconorg-5778	181	16	,	,	PUNCT
fueconorg-5778	181	17	revenues	revenue	NOUN
fueconorg-5778	181	18	,	,	PUNCT
fueconorg-5778	181	19	expenses	expense	NOUN
fueconorg-5778	181	20	and	and	CCONJ
fueconorg-5778	181	21	income	income	NOUN
fueconorg-5778	181	22	of	of	ADP
fueconorg-5778	181	23	associates	associate	NOUN
fueconorg-5778	181	24	and	and	CCONJ
fueconorg-5778	181	25	joint	joint	ADJ
fueconorg-5778	181	26	ventures	venture	NOUN
fueconorg-5778	181	27	to	to	PART
fueconorg-5778	181	28	be	be	AUX
fueconorg-5778	181	29	presented	present	VERB
fueconorg-5778	181	30	in	in	ADP
fueconorg-5778	181	31	notes	note	NOUN
fueconorg-5778	181	32	of	of	ADP
fueconorg-5778	181	33	financial	financial	ADJ
fueconorg-5778	181	34	statements	statement	NOUN
fueconorg-5778	181	35	.	.	PUNCT
fueconorg-5778	182	1	an	an	DET
fueconorg-5778	182	2	adequate	adequate	ADJ
fueconorg-5778	182	3	providing	providing	NOUN
fueconorg-5778	182	4	of	of	ADP
fueconorg-5778	182	5	this	this	DET
fueconorg-5778	182	6	additional	additional	ADJ
fueconorg-5778	182	7	information	information	NOUN
fueconorg-5778	182	8	(	(	PUNCT
fueconorg-5778	182	9	that	that	PRON
fueconorg-5778	182	10	missing	miss	VERB
fueconorg-5778	182	11	in	in	ADP
fueconorg-5778	182	12	the	the	DET
fueconorg-5778	182	13	main	main	ADJ
fueconorg-5778	182	14	body	body	NOUN
fueconorg-5778	182	15	of	of	ADP
fueconorg-5778	182	16	financial	financial	ADJ
fueconorg-5778	182	17	statements	statement	NOUN
fueconorg-5778	182	18	)	)	PUNCT
fueconorg-5778	182	19	,	,	PUNCT
fueconorg-5778	182	20	in	in	ADP
fueconorg-5778	182	21	some	some	DET
fueconorg-5778	182	22	respects	respect	NOUN
fueconorg-5778	182	23	may	may	AUX
fueconorg-5778	182	24	be	be	AUX
fueconorg-5778	182	25	even	even	ADV
fueconorg-5778	182	26	an	an	DET
fueconorg-5778	182	27	advantage	advantage	NOUN
fueconorg-5778	182	28	of	of	ADP
fueconorg-5778	182	29	the	the	DET
fueconorg-5778	182	30	equity	equity	NOUN
fueconorg-5778	182	31	method	method	NOUN
fueconorg-5778	182	32	,	,	PUNCT
fueconorg-5778	182	33	because	because	SCONJ
fueconorg-5778	182	34	that	that	DET
fueconorg-5778	182	35	kind	kind	NOUN
fueconorg-5778	182	36	of	of	ADP
fueconorg-5778	182	37	information	information	NOUN
fueconorg-5778	182	38	can	can	AUX
fueconorg-5778	182	39	not	not	PART
fueconorg-5778	182	40	be	be	AUX
fueconorg-5778	182	41	identified	identify	VERB
fueconorg-5778	182	42	separately	separately	ADV
fueconorg-5778	182	43	in	in	ADP
fueconorg-5778	182	44	the	the	DET
fueconorg-5778	182	45	case	case	NOUN
fueconorg-5778	182	46	of	of	ADP
fueconorg-5778	182	47	consolidation	consolidation	NOUN
fueconorg-5778	182	48	.	.	PUNCT
fueconorg-5778	183	1	this	this	PRON
fueconorg-5778	183	2	should	should	AUX
fueconorg-5778	183	3	allow	allow	VERB
fueconorg-5778	183	4	users	user	NOUN
fueconorg-5778	183	5	of	of	ADP
fueconorg-5778	183	6	financial	financial	ADJ
fueconorg-5778	183	7	statements	statement	NOUN
fueconorg-5778	183	8	to	to	PART
fueconorg-5778	183	9	obtain	obtain	VERB
fueconorg-5778	183	10	all	all	DET
fueconorg-5778	183	11	relevant	relevant	ADJ
fueconorg-5778	183	12	information	information	NOUN
fueconorg-5778	183	13	and	and	CCONJ
fueconorg-5778	183	14	recognize	recognize	VERB
fueconorg-5778	183	15	all	all	DET
fueconorg-5778	183	16	financial	financial	ADJ
fueconorg-5778	183	17	risks	risk	NOUN
fueconorg-5778	183	18	associated	associate	VERB
fueconorg-5778	183	19	with	with	ADP
fueconorg-5778	183	20	off	off	ADP
fueconorg-5778	183	21	-	-	PUNCT
fueconorg-5778	183	22	balance	balance	NOUN
fueconorg-5778	183	23	sheet	sheet	NOUN
fueconorg-5778	183	24	financing	financing	NOUN
fueconorg-5778	183	25	.	.	PUNCT
fueconorg-5778	184	1	but	but	CCONJ
fueconorg-5778	184	2	,	,	PUNCT
fueconorg-5778	184	3	regardless	regardless	ADV
fueconorg-5778	184	4	of	of	ADP
fueconorg-5778	184	5	the	the	DET
fueconorg-5778	184	6	level	level	NOUN
fueconorg-5778	184	7	and	and	CCONJ
fueconorg-5778	184	8	quality	quality	NOUN
fueconorg-5778	184	9	of	of	ADP
fueconorg-5778	184	10	these	these	DET
fueconorg-5778	184	11	additional	additional	ADJ
fueconorg-5778	184	12	disclosures	disclosure	NOUN
fueconorg-5778	184	13	,	,	PUNCT
fueconorg-5778	184	14	in	in	ADP
fueconorg-5778	184	15	practice	practice	NOUN
fueconorg-5778	184	16	managers	manager	NOUN
fueconorg-5778	184	17	are	be	AUX
fueconorg-5778	184	18	generally	generally	ADV
fueconorg-5778	184	19	motivated	motivated	ADJ
fueconorg-5778	184	20	to	to	PART
fueconorg-5778	184	21	apply	apply	VERB
fueconorg-5778	184	22	the	the	DET
fueconorg-5778	184	23	equity	equity	NOUN
fueconorg-5778	184	24	method	method	NOUN
fueconorg-5778	184	25	,	,	PUNCT
fueconorg-5778	184	26	because	because	SCONJ
fueconorg-5778	184	27	the	the	DET
fueconorg-5778	184	28	realization	realization	NOUN
fueconorg-5778	184	29	of	of	ADP
fueconorg-5778	184	30	various	various	ADJ
fueconorg-5778	184	31	contractual	contractual	ADJ
fueconorg-5778	184	32	arrangements	arrangement	NOUN
fueconorg-5778	184	33	,	,	PUNCT
fueconorg-5778	184	34	such	such	ADJ
fueconorg-5778	184	35	as	as	ADP
fueconorg-5778	184	36	managerial	managerial	ADJ
fueconorg-5778	184	37	compensations	compensation	NOUN
fueconorg-5778	184	38	,	,	PUNCT
fueconorg-5778	184	39	is	be	AUX
fueconorg-5778	184	40	based	base	VERB
fueconorg-5778	184	41	primarily	primarily	ADV
fueconorg-5778	184	42	on	on	ADP
fueconorg-5778	184	43	the	the	DET
fueconorg-5778	184	44	ratio	ratio	NOUN
fueconorg-5778	184	45	indicators	indicator	NOUN
fueconorg-5778	184	46	from	from	ADP
fueconorg-5778	184	47	the	the	DET
fueconorg-5778	184	48	official	official	ADJ
fueconorg-5778	184	49	financial	financial	ADJ
fueconorg-5778	184	50	statements	statement	NOUN
fueconorg-5778	184	51	(	(	PUNCT
fueconorg-5778	184	52	hoyle	hoyle	NOUN
fueconorg-5778	184	53	,	,	PUNCT
fueconorg-5778	184	54	2010	2010	NUM
fueconorg-5778	184	55	)	)	PUNCT
fueconorg-5778	184	56	.	.	PUNCT
fueconorg-5778	185	1	the	the	DET
fueconorg-5778	185	2	last	last	ADJ
fueconorg-5778	185	3	important	important	ADJ
fueconorg-5778	185	4	weakness	weakness	NOUN
fueconorg-5778	185	5	of	of	ADP
fueconorg-5778	185	6	the	the	DET
fueconorg-5778	185	7	equity	equity	NOUN
fueconorg-5778	185	8	method	method	NOUN
fueconorg-5778	185	9	is	be	AUX
fueconorg-5778	185	10	its	its	PRON
fueconorg-5778	185	11	negative	negative	ADJ
fueconorg-5778	185	12	impact	impact	NOUN
fueconorg-5778	185	13	on	on	ADP
fueconorg-5778	185	14	investor	investor	NOUN
fueconorg-5778	185	15	’s	’s	PART
fueconorg-5778	185	16	cash	cash	NOUN
fueconorg-5778	185	17	flows	flow	NOUN
fueconorg-5778	185	18	and	and	CCONJ
fueconorg-5778	185	19	liquidity	liquidity	NOUN
fueconorg-5778	185	20	,	,	PUNCT
fueconorg-5778	185	21	because	because	SCONJ
fueconorg-5778	185	22	the	the	DET
fueconorg-5778	185	23	revenues	revenue	NOUN
fueconorg-5778	185	24	from	from	ADP
fueconorg-5778	185	25	the	the	DET
fueconorg-5778	185	26	investment	investment	NOUN
fueconorg-5778	185	27	are	be	AUX
fueconorg-5778	185	28	only	only	ADV
fueconorg-5778	185	29	partially	partially	ADV
fueconorg-5778	185	30	accompanied	accompany	VERB
fueconorg-5778	185	31	by	by	ADP
fueconorg-5778	185	32	the	the	DET
fueconorg-5778	185	33	cash	cash	NOUN
fueconorg-5778	185	34	inflows	inflow	NOUN
fueconorg-5778	185	35	from	from	ADP
fueconorg-5778	185	36	dividends	dividend	NOUN
fueconorg-5778	185	37	.	.	PUNCT
fueconorg-5778	186	1	therefore	therefore	ADV
fueconorg-5778	186	2	,	,	PUNCT
fueconorg-5778	186	3	the	the	DET
fueconorg-5778	186	4	investor	investor	NOUN
fueconorg-5778	186	5	's	's	PART
fueconorg-5778	186	6	cash	cash	NOUN
fueconorg-5778	186	7	inflows	inflow	NOUN
fueconorg-5778	186	8	will	will	AUX
fueconorg-5778	186	9	be	be	AUX
fueconorg-5778	186	10	lower	low	ADJ
fueconorg-5778	186	11	than	than	ADP
fueconorg-5778	186	12	his	his	PRON
fueconorg-5778	186	13	revenues	revenue	NOUN
fueconorg-5778	186	14	exactly	exactly	ADV
fueconorg-5778	186	15	for	for	ADP
fueconorg-5778	186	16	the	the	DET
fueconorg-5778	186	17	portion	portion	NOUN
fueconorg-5778	186	18	of	of	ADP
fueconorg-5778	186	19	the	the	DET
fueconorg-5778	186	20	investee	investee	NOUN
fueconorg-5778	186	21	's	's	PART
fueconorg-5778	186	22	profit	profit	NOUN
fueconorg-5778	186	23	that	that	PRON
fueconorg-5778	186	24	has	have	AUX
fueconorg-5778	186	25	been	be	AUX
fueconorg-5778	186	26	retained	retain	VERB
fueconorg-5778	186	27	and	and	CCONJ
fueconorg-5778	186	28	not	not	PART
fueconorg-5778	186	29	distributed	distribute	VERB
fueconorg-5778	186	30	through	through	ADP
fueconorg-5778	186	31	dividends	dividend	NOUN
fueconorg-5778	186	32	.	.	PUNCT
fueconorg-5778	187	1	in	in	ADP
fueconorg-5778	187	2	addition	addition	NOUN
fueconorg-5778	187	3	,	,	PUNCT
fueconorg-5778	187	4	higher	high	ADJ
fueconorg-5778	187	5	revenue	revenue	NOUN
fueconorg-5778	187	6	from	from	ADP
fueconorg-5778	187	7	investment	investment	NOUN
fueconorg-5778	187	8	,	,	PUNCT
fueconorg-5778	187	9	recognized	recognize	VERB
fueconorg-5778	187	10	in	in	ADP
fueconorg-5778	187	11	the	the	DET
fueconorg-5778	187	12	amount	amount	NOUN
fueconorg-5778	187	13	of	of	ADP
fueconorg-5778	187	14	the	the	DET
fueconorg-5778	187	15	part	part	NOUN
fueconorg-5778	187	16	of	of	ADP
fueconorg-5778	187	17	investee	investee	NOUN
fueconorg-5778	187	18	's	's	PART
fueconorg-5778	187	19	profit	profit	NOUN
fueconorg-5778	187	20	that	that	PRON
fueconorg-5778	187	21	is	be	AUX
fueconorg-5778	187	22	commensurate	commensurate	ADJ
fueconorg-5778	187	23	with	with	ADP
fueconorg-5778	187	24	equity	equity	NOUN
fueconorg-5778	187	25	participation	participation	NOUN
fueconorg-5778	187	26	,	,	PUNCT
fueconorg-5778	187	27	and	and	CCONJ
fueconorg-5778	187	28	not	not	PART
fueconorg-5778	187	29	in	in	ADP
fueconorg-5778	187	30	the	the	DET
fueconorg-5778	187	31	amount	amount	NOUN
fueconorg-5778	187	32	of	of	ADP
fueconorg-5778	187	33	the	the	DET
fueconorg-5778	187	34	dividend	dividend	NOUN
fueconorg-5778	187	35	paid	pay	VERB
fueconorg-5778	187	36	(	(	PUNCT
fueconorg-5778	187	37	as	as	ADP
fueconorg-5778	187	38	with	with	ADP
fueconorg-5778	187	39	the	the	DET
fueconorg-5778	187	40	acquisition	acquisition	NOUN
fueconorg-5778	187	41	method	method	NOUN
fueconorg-5778	187	42	)	)	PUNCT
fueconorg-5778	187	43	,	,	PUNCT
fueconorg-5778	187	44	increasing	increase	VERB
fueconorg-5778	187	45	investor	investor	NOUN
fueconorg-5778	187	46	’s	’s	PART
fueconorg-5778	187	47	profit	profit	NOUN
fueconorg-5778	187	48	,	,	PUNCT
fueconorg-5778	187	49	as	as	ADP
fueconorg-5778	187	50	a	a	DET
fueconorg-5778	187	51	basis	basis	NOUN
fueconorg-5778	187	52	for	for	ADP
fueconorg-5778	187	53	taxation	taxation	NOUN
fueconorg-5778	187	54	and	and	CCONJ
fueconorg-5778	187	55	distribution	distribution	NOUN
fueconorg-5778	187	56	,	,	PUNCT
fueconorg-5778	187	57	which	which	PRON
fueconorg-5778	187	58	additionally	additionally	ADV
fueconorg-5778	187	59	threatens	threaten	VERB
fueconorg-5778	187	60	its	its	PRON
fueconorg-5778	187	61	liquidity	liquidity	NOUN
fueconorg-5778	187	62	(	(	PUNCT
fueconorg-5778	187	63	škarić	škarić	ADJ
fueconorg-5778	187	64	-	-	PUNCT
fueconorg-5778	187	65	jovanović	jovanović	NOUN
fueconorg-5778	187	66	,	,	PUNCT
fueconorg-5778	187	67	2014	2014	NUM
fueconorg-5778	187	68	)	)	PUNCT
fueconorg-5778	187	69	.	.	PUNCT
fueconorg-5778	188	1	2	2	NUM
fueconorg-5778	188	2	it	it	PRON
fueconorg-5778	188	3	should	should	AUX
fueconorg-5778	188	4	be	be	AUX
fueconorg-5778	188	5	noted	note	VERB
fueconorg-5778	188	6	that	that	SCONJ
fueconorg-5778	188	7	the	the	DET
fueconorg-5778	188	8	risks	risk	NOUN
fueconorg-5778	188	9	associated	associate	VERB
fueconorg-5778	188	10	with	with	ADP
fueconorg-5778	188	11	covering	cover	VERB
fueconorg-5778	188	12	up	up	ADP
fueconorg-5778	188	13	unsuccessful	unsuccessful	ADJ
fueconorg-5778	188	14	investments	investment	NOUN
fueconorg-5778	188	15	and	and	CCONJ
fueconorg-5778	188	16	poor	poor	ADJ
fueconorg-5778	188	17	financial	financial	ADJ
fueconorg-5778	188	18	performances	performance	NOUN
fueconorg-5778	188	19	in	in	ADP
fueconorg-5778	188	20	the	the	DET
fueconorg-5778	188	21	consolidated	consolidated	ADJ
fueconorg-5778	188	22	financial	financial	ADJ
fueconorg-5778	188	23	statements	statement	NOUN
fueconorg-5778	188	24	are	be	AUX
fueconorg-5778	188	25	reduced	reduce	VERB
fueconorg-5778	188	26	by	by	ADP
fueconorg-5778	188	27	broadening	broaden	VERB
fueconorg-5778	188	28	and	and	CCONJ
fueconorg-5778	188	29	more	more	ADV
fueconorg-5778	188	30	comprehensively	comprehensively	ADV
fueconorg-5778	188	31	defining	define	VERB
fueconorg-5778	188	32	the	the	DET
fueconorg-5778	188	33	control	control	NOUN
fueconorg-5778	188	34	concept	concept	NOUN
fueconorg-5778	188	35	in	in	ADP
fueconorg-5778	188	36	accounting	accounting	NOUN
fueconorg-5778	188	37	regulation	regulation	NOUN
fueconorg-5778	188	38	(	(	PUNCT
fueconorg-5778	188	39	as	as	SCONJ
fueconorg-5778	188	40	it	it	PRON
fueconorg-5778	188	41	is	be	AUX
fueconorg-5778	188	42	done	do	VERB
fueconorg-5778	188	43	under	under	ADP
fueconorg-5778	188	44	ifrs	ifrs	PROPN
fueconorg-5778	188	45	10	10	NUM
fueconorg-5778	188	46	,	,	PUNCT
fueconorg-5778	188	47	for	for	ADP
fueconorg-5778	188	48	example	example	NOUN
fueconorg-5778	188	49	)	)	PUNCT
fueconorg-5778	188	50	.	.	PUNCT
fueconorg-5778	189	1	this	this	PRON
fueconorg-5778	189	2	allows	allow	VERB
fueconorg-5778	189	3	consolidation	consolidation	NOUN
fueconorg-5778	189	4	of	of	ADP
fueconorg-5778	189	5	entities	entity	NOUN
fueconorg-5778	189	6	in	in	ADP
fueconorg-5778	189	7	which	which	PRON
fueconorg-5778	189	8	investor	investor	NOUN
fueconorg-5778	189	9	's	's	PART
fueconorg-5778	189	10	ownership	ownership	NOUN
fueconorg-5778	189	11	interests	interest	NOUN
fueconorg-5778	189	12	is	be	AUX
fueconorg-5778	189	13	50	50	NUM
fueconorg-5778	189	14	%	%	NOUN
fueconorg-5778	189	15	or	or	CCONJ
fueconorg-5778	189	16	less	less	ADJ
fueconorg-5778	189	17	,	,	PUNCT
fueconorg-5778	189	18	but	but	CCONJ
fueconorg-5778	189	19	over	over	ADP
fueconorg-5778	189	20	which	which	PRON
fueconorg-5778	189	21	there	there	PRON
fueconorg-5778	189	22	is	be	VERB
fueconorg-5778	189	23	an	an	DET
fueconorg-5778	189	24	effective	effective	ADJ
fueconorg-5778	189	25	investor	investor	NOUN
fueconorg-5778	189	26	's	's	PART
fueconorg-5778	189	27	control	control	NOUN
fueconorg-5778	189	28	.	.	PUNCT
fueconorg-5778	190	1	at	at	ADP
fueconorg-5778	190	2	the	the	DET
fueconorg-5778	190	3	same	same	ADJ
fueconorg-5778	190	4	time	time	NOUN
fueconorg-5778	190	5	,	,	PUNCT
fueconorg-5778	190	6	it	it	PRON
fueconorg-5778	190	7	creates	create	VERB
fueconorg-5778	190	8	barriers	barrier	NOUN
fueconorg-5778	190	9	for	for	ADP
fueconorg-5778	190	10	firms	firm	NOUN
fueconorg-5778	190	11	which	which	PRON
fueconorg-5778	190	12	attempt	attempt	VERB
fueconorg-5778	190	13	to	to	PART
fueconorg-5778	190	14	use	use	VERB
fueconorg-5778	190	15	a	a	DET
fueconorg-5778	190	16	simple	simple	ADJ
fueconorg-5778	190	17	ownership	ownership	NOUN
fueconorg-5778	190	18	rule	rule	NOUN
fueconorg-5778	190	19	to	to	PART
fueconorg-5778	190	20	avoid	avoid	VERB
fueconorg-5778	190	21	consolidation	consolidation	NOUN
fueconorg-5778	190	22	.	.	PUNCT
fueconorg-5778	191	1	informational	informational	ADJ
fueconorg-5778	191	2	scopes	scope	NOUN
fueconorg-5778	191	3	and	and	CCONJ
fueconorg-5778	191	4	area	area	NOUN
fueconorg-5778	191	5	of	of	ADP
fueconorg-5778	191	6	application	application	NOUN
fueconorg-5778	191	7	of	of	ADP
fueconorg-5778	191	8	the	the	DET
fueconorg-5778	191	9	equity	equity	NOUN
fueconorg-5778	191	10	method	method	NOUN
fueconorg-5778	191	11	185	185	NUM
fueconorg-5778	191	12	conclusion	conclusion	NOUN
fueconorg-5778	191	13	equity	equity	NOUN
fueconorg-5778	191	14	investments	investment	NOUN
fueconorg-5778	191	15	in	in	ADP
fueconorg-5778	191	16	other	other	ADJ
fueconorg-5778	191	17	entities	entity	NOUN
fueconorg-5778	191	18	result	result	VERB
fueconorg-5778	191	19	in	in	ADP
fueconorg-5778	191	20	different	different	ADJ
fueconorg-5778	191	21	levels	level	NOUN
fueconorg-5778	191	22	of	of	ADP
fueconorg-5778	191	23	control	control	NOUN
fueconorg-5778	191	24	of	of	ADP
fueconorg-5778	191	25	the	the	DET
fueconorg-5778	191	26	investor	investor	NOUN
fueconorg-5778	191	27	over	over	ADP
fueconorg-5778	191	28	the	the	DET
fueconorg-5778	191	29	investees	investee	NOUN
fueconorg-5778	191	30	.	.	PUNCT
fueconorg-5778	192	1	accounting	accounting	NOUN
fueconorg-5778	192	2	treatment	treatment	NOUN
fueconorg-5778	192	3	of	of	ADP
fueconorg-5778	192	4	these	these	DET
fueconorg-5778	192	5	investmens	investmen	NOUN
fueconorg-5778	192	6	will	will	AUX
fueconorg-5778	192	7	primarily	primarily	ADV
fueconorg-5778	192	8	depend	depend	VERB
fueconorg-5778	192	9	on	on	ADP
fueconorg-5778	192	10	whether	whether	SCONJ
fueconorg-5778	192	11	on	on	ADP
fueconorg-5778	192	12	that	that	DET
fueconorg-5778	192	13	occasion	occasion	NOUN
fueconorg-5778	192	14	investor	investor	NOUN
fueconorg-5778	192	15	achieves	achieve	VERB
fueconorg-5778	192	16	absolute	absolute	ADJ
fueconorg-5778	192	17	,	,	PUNCT
fueconorg-5778	192	18	significant	significant	ADJ
fueconorg-5778	192	19	,	,	PUNCT
fueconorg-5778	192	20	joint	joint	ADJ
fueconorg-5778	192	21	or	or	CCONJ
fueconorg-5778	192	22	common	common	ADJ
fueconorg-5778	192	23	control	control	NOUN
fueconorg-5778	192	24	.	.	PUNCT
fueconorg-5778	193	1	the	the	DET
fueconorg-5778	193	2	equity	equity	NOUN
fueconorg-5778	193	3	method	method	NOUN
fueconorg-5778	193	4	is	be	AUX
fueconorg-5778	193	5	used	use	VERB
fueconorg-5778	193	6	to	to	PART
fueconorg-5778	193	7	account	account	VERB
fueconorg-5778	193	8	for	for	ADP
fueconorg-5778	193	9	investments	investment	NOUN
fueconorg-5778	193	10	in	in	ADP
fueconorg-5778	193	11	associates	associate	NOUN
fueconorg-5778	193	12	and	and	CCONJ
fueconorg-5778	193	13	joint	joint	ADJ
fueconorg-5778	193	14	ventures	venture	NOUN
fueconorg-5778	193	15	,	,	PUNCT
fueconorg-5778	193	16	over	over	ADP
fueconorg-5778	193	17	whose	whose	DET
fueconorg-5778	193	18	business	business	NOUN
fueconorg-5778	193	19	the	the	DET
fueconorg-5778	193	20	investor	investor	NOUN
fueconorg-5778	193	21	exercises	exercise	VERB
fueconorg-5778	193	22	significant	significant	ADJ
fueconorg-5778	193	23	influence	influence	NOUN
fueconorg-5778	193	24	or	or	CCONJ
fueconorg-5778	193	25	joint	joint	ADJ
fueconorg-5778	193	26	control	control	NOUN
fueconorg-5778	193	27	.	.	PUNCT
fueconorg-5778	194	1	in	in	ADP
fueconorg-5778	194	2	determining	determine	VERB
fueconorg-5778	194	3	whether	whether	SCONJ
fueconorg-5778	194	4	there	there	PRON
fueconorg-5778	194	5	is	be	VERB
fueconorg-5778	194	6	a	a	DET
fueconorg-5778	194	7	significant	significant	ADJ
fueconorg-5778	194	8	influence	influence	NOUN
fueconorg-5778	194	9	,	,	PUNCT
fueconorg-5778	194	10	as	as	ADP
fueconorg-5778	194	11	a	a	DET
fueconorg-5778	194	12	primary	primary	ADJ
fueconorg-5778	194	13	criterion	criterion	NOUN
fueconorg-5778	194	14	for	for	ADP
fueconorg-5778	194	15	applying	apply	VERB
fueconorg-5778	194	16	the	the	DET
fueconorg-5778	194	17	equity	equity	NOUN
fueconorg-5778	194	18	method	method	NOUN
fueconorg-5778	194	19	,	,	PUNCT
fueconorg-5778	194	20	acquired	acquire	VERB
fueconorg-5778	194	21	voting	voting	NOUN
fueconorg-5778	194	22	rights	right	NOUN
fueconorg-5778	194	23	in	in	ADP
fueconorg-5778	194	24	the	the	DET
fueconorg-5778	194	25	range	range	NOUN
fueconorg-5778	194	26	of	of	ADP
fueconorg-5778	194	27	20	20	NUM
fueconorg-5778	194	28	-	-	SYM
fueconorg-5778	194	29	50	50	NUM
fueconorg-5778	194	30	%	%	NOUN
fueconorg-5778	194	31	represent	represent	VERB
fueconorg-5778	194	32	only	only	ADV
fueconorg-5778	194	33	a	a	DET
fueconorg-5778	194	34	starting	starting	NOUN
fueconorg-5778	194	35	point	point	NOUN
fueconorg-5778	194	36	.	.	PUNCT
fueconorg-5778	195	1	it	it	PRON
fueconorg-5778	195	2	needs	need	VERB
fueconorg-5778	195	3	to	to	PART
fueconorg-5778	195	4	be	be	AUX
fueconorg-5778	195	5	supplemented	supplement	VERB
fueconorg-5778	195	6	by	by	ADP
fueconorg-5778	195	7	an	an	DET
fueconorg-5778	195	8	analysis	analysis	NOUN
fueconorg-5778	195	9	of	of	ADP
fueconorg-5778	195	10	other	other	ADJ
fueconorg-5778	195	11	criteria	criterion	NOUN
fueconorg-5778	195	12	,	,	PUNCT
fueconorg-5778	195	13	whose	whose	DET
fueconorg-5778	195	14	fulfillment	fulfillment	NOUN
fueconorg-5778	195	15	proves	prove	VERB
fueconorg-5778	195	16	that	that	SCONJ
fueconorg-5778	195	17	the	the	DET
fueconorg-5778	195	18	investor	investor	NOUN
fueconorg-5778	195	19	exerts	exert	VERB
fueconorg-5778	195	20	a	a	DET
fueconorg-5778	195	21	significant	significant	ADJ
fueconorg-5778	195	22	influence	influence	NOUN
fueconorg-5778	195	23	over	over	ADP
fueconorg-5778	195	24	the	the	DET
fueconorg-5778	195	25	investee	investee	NOUN
fueconorg-5778	195	26	.	.	PUNCT
fueconorg-5778	196	1	the	the	DET
fueconorg-5778	196	2	lack	lack	NOUN
fueconorg-5778	196	3	of	of	ADP
fueconorg-5778	196	4	clarity	clarity	NOUN
fueconorg-5778	196	5	of	of	ADP
fueconorg-5778	196	6	these	these	DET
fueconorg-5778	196	7	criteria	criterion	NOUN
fueconorg-5778	196	8	in	in	ADP
fueconorg-5778	196	9	practice	practice	NOUN
fueconorg-5778	196	10	often	often	ADV
fueconorg-5778	196	11	opens	open	VERB
fueconorg-5778	196	12	the	the	DET
fueconorg-5778	196	13	door	door	NOUN
fueconorg-5778	196	14	for	for	ADP
fueconorg-5778	196	15	subjective	subjective	ADJ
fueconorg-5778	196	16	judgement	judgement	NOUN
fueconorg-5778	196	17	and	and	CCONJ
fueconorg-5778	196	18	abuses	abuse	NOUN
fueconorg-5778	196	19	in	in	ADP
fueconorg-5778	196	20	financial	financial	ADJ
fueconorg-5778	196	21	reporting	reporting	NOUN
fueconorg-5778	196	22	.	.	PUNCT
fueconorg-5778	197	1	it	it	PRON
fueconorg-5778	197	2	is	be	AUX
fueconorg-5778	197	3	most	most	ADV
fueconorg-5778	197	4	often	often	ADV
fueconorg-5778	197	5	caused	cause	VERB
fueconorg-5778	197	6	by	by	ADP
fueconorg-5778	197	7	management	management	NOUN
fueconorg-5778	197	8	’s	’s	PART
fueconorg-5778	197	9	intention	intention	NOUN
fueconorg-5778	197	10	to	to	PART
fueconorg-5778	197	11	demonstrate	demonstrate	VERB
fueconorg-5778	197	12	more	more	ADV
fueconorg-5778	197	13	successful	successful	ADJ
fueconorg-5778	197	14	company	company	NOUN
fueconorg-5778	197	15	performances	performance	NOUN
fueconorg-5778	197	16	and	and	CCONJ
fueconorg-5778	197	17	carried	carry	VERB
fueconorg-5778	197	18	out	out	ADP
fueconorg-5778	197	19	by	by	ADP
fueconorg-5778	197	20	manipulating	manipulate	VERB
fueconorg-5778	197	21	the	the	DET
fueconorg-5778	197	22	concept	concept	NOUN
fueconorg-5778	197	23	of	of	ADP
fueconorg-5778	197	24	control	control	NOUN
fueconorg-5778	197	25	and	and	CCONJ
fueconorg-5778	197	26	avoiding	avoid	VERB
fueconorg-5778	197	27	consolidation	consolidation	NOUN
fueconorg-5778	197	28	of	of	ADP
fueconorg-5778	197	29	subsidiaries	subsidiary	NOUN
fueconorg-5778	197	30	.	.	PUNCT
fueconorg-5778	198	1	the	the	DET
fueconorg-5778	198	2	application	application	NOUN
fueconorg-5778	198	3	of	of	ADP
fueconorg-5778	198	4	the	the	DET
fueconorg-5778	198	5	equity	equity	NOUN
fueconorg-5778	198	6	method	method	NOUN
fueconorg-5778	198	7	results	result	VERB
fueconorg-5778	198	8	in	in	ADP
fueconorg-5778	198	9	a	a	DET
fueconorg-5778	198	10	different	different	ADJ
fueconorg-5778	198	11	accounting	accounting	NOUN
fueconorg-5778	198	12	treatment	treatment	NOUN
fueconorg-5778	198	13	of	of	ADP
fueconorg-5778	198	14	certain	certain	ADJ
fueconorg-5778	198	15	business	business	NOUN
fueconorg-5778	198	16	transactions	transaction	NOUN
fueconorg-5778	198	17	with	with	ADP
fueconorg-5778	198	18	respect	respect	NOUN
fueconorg-5778	198	19	to	to	ADP
fueconorg-5778	198	20	their	their	PRON
fueconorg-5778	198	21	treatment	treatment	NOUN
fueconorg-5778	198	22	when	when	SCONJ
fueconorg-5778	198	23	the	the	DET
fueconorg-5778	198	24	acquisition	acquisition	NOUN
fueconorg-5778	198	25	method	method	NOUN
fueconorg-5778	198	26	is	be	AUX
fueconorg-5778	198	27	applied	apply	VERB
fueconorg-5778	198	28	under	under	ADP
fueconorg-5778	198	29	the	the	DET
fueconorg-5778	198	30	consolidation	consolidation	NOUN
fueconorg-5778	198	31	of	of	ADP
fueconorg-5778	198	32	subsidiaries	subsidiary	NOUN
fueconorg-5778	198	33	.	.	PUNCT
fueconorg-5778	199	1	examples	example	NOUN
fueconorg-5778	199	2	of	of	ADP
fueconorg-5778	199	3	these	these	DET
fueconorg-5778	199	4	differences	difference	NOUN
fueconorg-5778	199	5	,	,	PUNCT
fueconorg-5778	199	6	that	that	PRON
fueconorg-5778	199	7	significantly	significantly	ADV
fueconorg-5778	199	8	affect	affect	VERB
fueconorg-5778	199	9	the	the	DET
fueconorg-5778	199	10	investor	investor	NOUN
fueconorg-5778	199	11	’s	’s	PART
fueconorg-5778	199	12	financial	financial	ADJ
fueconorg-5778	199	13	performance	performance	NOUN
fueconorg-5778	199	14	,	,	PUNCT
fueconorg-5778	199	15	are	be	AUX
fueconorg-5778	199	16	different	different	ADJ
fueconorg-5778	199	17	treatment	treatment	NOUN
fueconorg-5778	199	18	of	of	ADP
fueconorg-5778	199	19	:	:	PUNCT
fueconorg-5778	199	20	impairment	impairment	NOUN
fueconorg-5778	199	21	of	of	ADP
fueconorg-5778	199	22	goodwill	goodwill	NOUN
fueconorg-5778	199	23	,	,	PUNCT
fueconorg-5778	199	24	distribution	distribution	NOUN
fueconorg-5778	199	25	of	of	ADP
fueconorg-5778	199	26	dividends	dividend	NOUN
fueconorg-5778	199	27	,	,	PUNCT
fueconorg-5778	199	28	costs	cost	NOUN
fueconorg-5778	199	29	of	of	ADP
fueconorg-5778	199	30	acquisition	acquisition	NOUN
fueconorg-5778	199	31	,	,	PUNCT
fueconorg-5778	199	32	elimination	elimination	NOUN
fueconorg-5778	199	33	of	of	ADP
fueconorg-5778	199	34	intercompany	intercompany	NOUN
fueconorg-5778	199	35	profits	profit	NOUN
fueconorg-5778	199	36	and	and	CCONJ
fueconorg-5778	199	37	losses	loss	NOUN
fueconorg-5778	199	38	etc	etc	X
fueconorg-5778	199	39	.	.	X
fueconorg-5778	200	1	after	after	ADP
fueconorg-5778	200	2	the	the	DET
fueconorg-5778	200	3	analysis	analysis	NOUN
fueconorg-5778	200	4	of	of	ADP
fueconorg-5778	200	5	the	the	DET
fueconorg-5778	200	6	information	information	NOUN
fueconorg-5778	200	7	scopes	scope	NOUN
fueconorg-5778	200	8	of	of	ADP
fueconorg-5778	200	9	the	the	DET
fueconorg-5778	200	10	equity	equity	NOUN
fueconorg-5778	200	11	method	method	NOUN
fueconorg-5778	200	12	,	,	PUNCT
fueconorg-5778	200	13	we	we	PRON
fueconorg-5778	200	14	can	can	AUX
fueconorg-5778	200	15	conclude	conclude	VERB
fueconorg-5778	200	16	that	that	SCONJ
fueconorg-5778	200	17	it	it	PRON
fueconorg-5778	200	18	allows	allow	VERB
fueconorg-5778	200	19	a	a	DET
fueconorg-5778	200	20	close	close	ADJ
fueconorg-5778	200	21	relationship	relationship	NOUN
fueconorg-5778	200	22	between	between	ADP
fueconorg-5778	200	23	the	the	DET
fueconorg-5778	200	24	value	value	NOUN
fueconorg-5778	200	25	of	of	ADP
fueconorg-5778	200	26	equity	equity	NOUN
fueconorg-5778	200	27	investment	investment	NOUN
fueconorg-5778	200	28	and	and	CCONJ
fueconorg-5778	200	29	the	the	DET
fueconorg-5778	200	30	net	net	ADJ
fueconorg-5778	200	31	assets	asset	NOUN
fueconorg-5778	200	32	of	of	ADP
fueconorg-5778	200	33	investee	investee	NOUN
fueconorg-5778	200	34	,	,	PUNCT
fueconorg-5778	200	35	which	which	PRON
fueconorg-5778	200	36	results	result	VERB
fueconorg-5778	200	37	in	in	ADP
fueconorg-5778	200	38	providing	provide	VERB
fueconorg-5778	200	39	of	of	ADP
fueconorg-5778	200	40	relevant	relevant	ADJ
fueconorg-5778	200	41	information	information	NOUN
fueconorg-5778	200	42	about	about	ADP
fueconorg-5778	200	43	the	the	DET
fueconorg-5778	200	44	real	real	ADJ
fueconorg-5778	200	45	economic	economic	ADJ
fueconorg-5778	200	46	value	value	NOUN
fueconorg-5778	200	47	of	of	ADP
fueconorg-5778	200	48	the	the	DET
fueconorg-5778	200	49	investor	investor	NOUN
fueconorg-5778	200	50	’s	’s	PART
fueconorg-5778	200	51	assets	asset	NOUN
fueconorg-5778	200	52	.	.	PUNCT
fueconorg-5778	201	1	it	it	PRON
fueconorg-5778	201	2	is	be	AUX
fueconorg-5778	201	3	likely	likely	ADJ
fueconorg-5778	201	4	that	that	SCONJ
fueconorg-5778	201	5	these	these	DET
fueconorg-5778	201	6	informational	informational	ADJ
fueconorg-5778	201	7	qualities	quality	NOUN
fueconorg-5778	201	8	of	of	ADP
fueconorg-5778	201	9	the	the	DET
fueconorg-5778	201	10	equity	equity	NOUN
fueconorg-5778	201	11	method	method	NOUN
fueconorg-5778	201	12	have	have	AUX
fueconorg-5778	201	13	led	lead	VERB
fueconorg-5778	201	14	to	to	ADP
fueconorg-5778	201	15	a	a	DET
fueconorg-5778	201	16	significant	significant	ADJ
fueconorg-5778	201	17	expansion	expansion	NOUN
fueconorg-5778	201	18	of	of	ADP
fueconorg-5778	201	19	its	its	PRON
fueconorg-5778	201	20	scope	scope	NOUN
fueconorg-5778	201	21	in	in	ADP
fueconorg-5778	201	22	recent	recent	ADJ
fueconorg-5778	201	23	years	year	NOUN
fueconorg-5778	201	24	,	,	PUNCT
fueconorg-5778	201	25	primarily	primarily	ADV
fueconorg-5778	201	26	within	within	ADP
fueconorg-5778	201	27	the	the	DET
fueconorg-5778	201	28	separate	separate	ADJ
fueconorg-5778	201	29	financial	financial	ADJ
fueconorg-5778	201	30	statements	statement	NOUN
fueconorg-5778	201	31	and	and	CCONJ
fueconorg-5778	201	32	valuation	valuation	NOUN
fueconorg-5778	201	33	of	of	ADP
fueconorg-5778	201	34	joint	joint	ADJ
fueconorg-5778	201	35	venture	venture	NOUN
fueconorg-5778	201	36	investments	investment	NOUN
fueconorg-5778	201	37	.	.	PUNCT
fueconorg-5778	202	1	however	however	ADV
fueconorg-5778	202	2	,	,	PUNCT
fueconorg-5778	202	3	the	the	DET
fueconorg-5778	202	4	application	application	NOUN
fueconorg-5778	202	5	of	of	ADP
fueconorg-5778	202	6	the	the	DET
fueconorg-5778	202	7	equity	equity	NOUN
fueconorg-5778	202	8	method	method	NOUN
fueconorg-5778	202	9	in	in	ADP
fueconorg-5778	202	10	practice	practice	NOUN
fueconorg-5778	202	11	also	also	ADV
fueconorg-5778	202	12	manifests	manifest	VERB
fueconorg-5778	202	13	certain	certain	ADJ
fueconorg-5778	202	14	serious	serious	ADJ
fueconorg-5778	202	15	shortcomings	shortcoming	NOUN
fueconorg-5778	202	16	,	,	PUNCT
fueconorg-5778	202	17	which	which	PRON
fueconorg-5778	202	18	are	be	AUX
fueconorg-5778	202	19	often	often	ADV
fueconorg-5778	202	20	emphasized	emphasize	VERB
fueconorg-5778	202	21	by	by	ADP
fueconorg-5778	202	22	representatives	representative	NOUN
fueconorg-5778	202	23	of	of	ADP
fueconorg-5778	202	24	the	the	DET
fueconorg-5778	202	25	academic	academic	ADJ
fueconorg-5778	202	26	and	and	CCONJ
fueconorg-5778	202	27	professional	professional	ADJ
fueconorg-5778	202	28	public	public	NOUN
fueconorg-5778	202	29	.	.	PUNCT
fueconorg-5778	203	1	namely	namely	ADV
fueconorg-5778	203	2	,	,	PUNCT
fueconorg-5778	203	3	non	non	ADJ
fueconorg-5778	203	4	-	-	NOUN
fueconorg-5778	203	5	inclusion	inclusion	NOUN
fueconorg-5778	203	6	of	of	ADP
fueconorg-5778	203	7	investee	investee	NOUN
fueconorg-5778	203	8	’s	’s	PART
fueconorg-5778	203	9	assets	asset	NOUN
fueconorg-5778	203	10	and	and	CCONJ
fueconorg-5778	203	11	liabilities	liability	NOUN
fueconorg-5778	203	12	in	in	ADP
fueconorg-5778	203	13	the	the	DET
fueconorg-5778	203	14	investor	investor	NOUN
fueconorg-5778	203	15	’s	’s	PART
fueconorg-5778	203	16	financial	financial	ADJ
fueconorg-5778	203	17	statements	statement	NOUN
fueconorg-5778	203	18	opens	open	VERB
fueconorg-5778	203	19	the	the	DET
fueconorg-5778	203	20	possibility	possibility	NOUN
fueconorg-5778	203	21	of	of	ADP
fueconorg-5778	203	22	off	off	ADP
fueconorg-5778	203	23	-	-	PUNCT
fueconorg-5778	203	24	balance	balance	NOUN
fueconorg-5778	203	25	sheet	sheet	NOUN
fueconorg-5778	203	26	financing	financing	NOUN
fueconorg-5778	203	27	and	and	CCONJ
fueconorg-5778	203	28	presentation	presentation	NOUN
fueconorg-5778	203	29	of	of	ADP
fueconorg-5778	203	30	a	a	DET
fueconorg-5778	203	31	lower	low	ADJ
fueconorg-5778	203	32	level	level	NOUN
fueconorg-5778	203	33	of	of	ADP
fueconorg-5778	203	34	indebtedness	indebtedness	NOUN
fueconorg-5778	203	35	.	.	PUNCT
fueconorg-5778	204	1	consequently	consequently	ADV
fueconorg-5778	204	2	,	,	PUNCT
fueconorg-5778	204	3	the	the	DET
fueconorg-5778	204	4	users	user	NOUN
fueconorg-5778	204	5	of	of	ADP
fueconorg-5778	204	6	the	the	DET
fueconorg-5778	204	7	financial	financial	ADJ
fueconorg-5778	204	8	statements	statement	NOUN
fueconorg-5778	204	9	are	be	AUX
fueconorg-5778	204	10	deprived	deprive	VERB
fueconorg-5778	204	11	of	of	ADP
fueconorg-5778	204	12	information	information	NOUN
fueconorg-5778	204	13	that	that	PRON
fueconorg-5778	204	14	could	could	AUX
fueconorg-5778	204	15	allow	allow	VERB
fueconorg-5778	204	16	them	they	PRON
fueconorg-5778	204	17	to	to	PART
fueconorg-5778	204	18	more	more	ADV
fueconorg-5778	204	19	realistically	realistically	ADV
fueconorg-5778	204	20	consider	consider	VERB
fueconorg-5778	204	21	all	all	DET
fueconorg-5778	204	22	the	the	DET
fueconorg-5778	204	23	risks	risk	NOUN
fueconorg-5778	204	24	associated	associate	VERB
fueconorg-5778	204	25	with	with	ADP
fueconorg-5778	204	26	investing	invest	VERB
fueconorg-5778	204	27	in	in	ADP
fueconorg-5778	204	28	a	a	DET
fueconorg-5778	204	29	particular	particular	ADJ
fueconorg-5778	204	30	entity	entity	NOUN
fueconorg-5778	204	31	.	.	PUNCT
fueconorg-5778	205	1	also	also	ADV
fueconorg-5778	205	2	,	,	PUNCT
fueconorg-5778	205	3	the	the	DET
fueconorg-5778	205	4	application	application	NOUN
fueconorg-5778	205	5	of	of	ADP
fueconorg-5778	205	6	the	the	DET
fueconorg-5778	205	7	equity	equity	NOUN
fueconorg-5778	205	8	method	method	NOUN
fueconorg-5778	205	9	has	have	VERB
fueconorg-5778	205	10	a	a	DET
fueconorg-5778	205	11	negative	negative	ADJ
fueconorg-5778	205	12	effect	effect	NOUN
fueconorg-5778	205	13	on	on	ADP
fueconorg-5778	205	14	investor	investor	NOUN
fueconorg-5778	205	15	’s	’s	PART
fueconorg-5778	205	16	cash	cash	NOUN
fueconorg-5778	205	17	flows	flow	NOUN
fueconorg-5778	205	18	,	,	PUNCT
fueconorg-5778	205	19	since	since	SCONJ
fueconorg-5778	205	20	the	the	DET
fueconorg-5778	205	21	revenue	revenue	NOUN
fueconorg-5778	205	22	from	from	ADP
fueconorg-5778	205	23	investment	investment	NOUN
fueconorg-5778	205	24	is	be	AUX
fueconorg-5778	205	25	only	only	ADV
fueconorg-5778	205	26	partially	partially	ADV
fueconorg-5778	205	27	accompanied	accompany	VERB
fueconorg-5778	205	28	by	by	ADP
fueconorg-5778	205	29	the	the	DET
fueconorg-5778	205	30	cash	cash	NOUN
fueconorg-5778	205	31	inflows	inflow	NOUN
fueconorg-5778	205	32	from	from	ADP
fueconorg-5778	205	33	dividends	dividend	NOUN
fueconorg-5778	205	34	received	receive	VERB
fueconorg-5778	205	35	.	.	PUNCT
fueconorg-5778	206	1	references	reference	NOUN
fueconorg-5778	206	2	ašenbrenová	ašenbrenová	PROPN
fueconorg-5778	206	3	,	,	PUNCT
fueconorg-5778	206	4	p.	p.	NOUN
fueconorg-5778	206	5	(	(	PUNCT
fueconorg-5778	206	6	2016	2016	NUM
fueconorg-5778	206	7	)	)	PUNCT
fueconorg-5778	206	8	.	.	PUNCT
fueconorg-5778	207	1	disclosure	disclosure	NOUN
fueconorg-5778	207	2	of	of	ADP
fueconorg-5778	207	3	joint	joint	ADJ
fueconorg-5778	207	4	ventures	venture	NOUN
fueconorg-5778	207	5	and	and	CCONJ
fueconorg-5778	207	6	associates	associate	NOUN
fueconorg-5778	207	7	in	in	ADP
fueconorg-5778	207	8	financial	financial	ADJ
fueconorg-5778	207	9	statement	statement	NOUN
fueconorg-5778	207	10	under	under	ADP
fueconorg-5778	207	11	ifrs	ifrs	PROPN
fueconorg-5778	207	12	.	.	PUNCT
fueconorg-5778	208	1	european	european	PROPN
fueconorg-5778	208	2	financial	financial	ADJ
fueconorg-5778	208	3	and	and	CCONJ
fueconorg-5778	208	4	accounting	accounting	NOUN
fueconorg-5778	208	5	journal	journal	NOUN
fueconorg-5778	208	6	,	,	PUNCT
fueconorg-5778	208	7	11(3	11(3	NUM
fueconorg-5778	208	8	)	)	PUNCT
fueconorg-5778	208	9	,	,	PUNCT
fueconorg-5778	208	10	85	85	NUM
fueconorg-5778	208	11	-	-	SYM
fueconorg-5778	208	12	94	94	NUM
fueconorg-5778	208	13	.	.	PUNCT
fueconorg-5778	209	1	demerens	demerens	PROPN
fueconorg-5778	209	2	,	,	PUNCT
fueconorg-5778	209	3	f.	f.	PROPN
fueconorg-5778	209	4	,	,	PUNCT
fueconorg-5778	209	5	le	le	PROPN
fueconorg-5778	209	6	manh	manh	PROPN
fueconorg-5778	209	7	,	,	PUNCT
fueconorg-5778	209	8	a.	a.	PROPN
fueconorg-5778	209	9	,	,	PUNCT
fueconorg-5778	209	10	delvaille	delvaille	NOUN
fueconorg-5778	209	11	,	,	PUNCT
fueconorg-5778	209	12	p.	p.	PROPN
fueconorg-5778	209	13	,	,	PUNCT
fueconorg-5778	209	14	&	&	CCONJ
fueconorg-5778	209	15	pare	pare	PROPN
fueconorg-5778	209	16	,	,	PUNCT
fueconorg-5778	209	17	j.	j.	PROPN
fueconorg-5778	209	18	l.	l.	PROPN
fueconorg-5778	209	19	(	(	PUNCT
fueconorg-5778	209	20	2014	2014	NUM
fueconorg-5778	209	21	)	)	PUNCT
fueconorg-5778	209	22	.	.	PUNCT
fueconorg-5778	210	1	an	an	DET
fueconorg-5778	210	2	ex	ex	NOUN
fueconorg-5778	210	3	ante	ante	NOUN
fueconorg-5778	210	4	analysis	analysis	NOUN
fueconorg-5778	210	5	of	of	ADP
fueconorg-5778	210	6	change	change	NOUN
fueconorg-5778	210	7	in	in	ADP
fueconorg-5778	210	8	reporting	reporting	NOUN
fueconorg-5778	210	9	methods	method	NOUN
fueconorg-5778	210	10	:	:	PUNCT
fueconorg-5778	210	11	the	the	DET
fueconorg-5778	210	12	example	example	NOUN
fueconorg-5778	210	13	of	of	ADP
fueconorg-5778	210	14	joint	joint	ADJ
fueconorg-5778	210	15	ventures	venture	NOUN
fueconorg-5778	210	16	.	.	PUNCT
fueconorg-5778	211	1	gestion	gestion	PROPN
fueconorg-5778	211	2	2000	2000	NUM
fueconorg-5778	211	3	,	,	PUNCT
fueconorg-5778	211	4	31(4	31(4	NUM
fueconorg-5778	211	5	)	)	PUNCT
fueconorg-5778	211	6	,	,	PUNCT
fueconorg-5778	211	7	65	65	NUM
fueconorg-5778	211	8	-	-	SYM
fueconorg-5778	211	9	89	89	NUM
fueconorg-5778	211	10	.	.	PUNCT
fueconorg-5778	212	1	doi:10.3917	doi:10.3917	NOUN
fueconorg-5778	212	2	/	/	SYM
fueconorg-5778	212	3	g2000.314.0065	g2000.314.0065	X
fueconorg-5778	212	4	efrag	efrag	NOUN
fueconorg-5778	212	5	.	.	PUNCT
fueconorg-5778	213	1	(	(	PUNCT
fueconorg-5778	213	2	2014	2014	NUM
fueconorg-5778	213	3	)	)	PUNCT
fueconorg-5778	213	4	.	.	PUNCT
fueconorg-5778	214	1	comment	comment	NOUN
fueconorg-5778	214	2	letter	letter	NOUN
fueconorg-5778	214	3	equity	equity	NOUN
fueconorg-5778	214	4	method	method	NOUN
fueconorg-5778	214	5	in	in	ADP
fueconorg-5778	214	6	separate	separate	ADJ
fueconorg-5778	214	7	financial	financial	ADJ
fueconorg-5778	214	8	statements	statement	NOUN
fueconorg-5778	214	9	ed/2013/10	ed/2013/10	PROPN
fueconorg-5778	214	10	,	,	PUNCT
fueconorg-5778	214	11	retrieved	retrieve	VERB
fueconorg-5778	214	12	from	from	ADP
fueconorg-5778	214	13	:	:	PUNCT
fueconorg-5778	214	14	https://www.efrag.org/assets/download?asseturl=%2fsites%2fwebpublishing%2fproject%20documents%2f30	https://www.efrag.org/assets/download?asseturl=%2fsites%2fwebpublishing%2fproject%20documents%2f30	NOUN
fueconorg-5778	214	15	1%2fefrag%20comment%20letter%20	1%2fefrag%20comment%20letter%20	NUM
fueconorg-5778	214	16	-	-	PUNCT
fueconorg-5778	214	17	20equity%20method%20in%20separate%20financial%20	20equity%20method%20in%20separate%20financial%20	NUM
fueconorg-5778	214	18	statements%20ed%202013%2010.pdf	statements%20ed%202013%2010.pdf	NOUN
fueconorg-5778	214	19	,	,	PUNCT
fueconorg-5778	214	20	accessed	access	VERB
fueconorg-5778	214	21	on	on	ADP
fueconorg-5778	214	22	:	:	PUNCT
fueconorg-5778	214	23	11	11	NUM
fueconorg-5778	214	24	november	november	PROPN
fueconorg-5778	214	25	2019	2019	NUM
fueconorg-5778	214	26	.	.	PUNCT
fueconorg-5778	215	1	186	186	NUM
fueconorg-5778	215	2	v.	v.	ADP
fueconorg-5778	215	3	sekerez	sekerez	PROPN
fueconorg-5778	215	4	efrag	efrag	PROPN
fueconorg-5778	215	5	.	.	PUNCT
fueconorg-5778	216	1	(	(	PUNCT
fueconorg-5778	216	2	2014a	2014a	NUM
fueconorg-5778	216	3	)	)	PUNCT
fueconorg-5778	216	4	.	.	PUNCT
fueconorg-5778	217	1	final	final	ADJ
fueconorg-5778	217	2	endorsement	endorsement	NOUN
fueconorg-5778	217	3	advice	advice	NOUN
fueconorg-5778	217	4	on	on	ADP
fueconorg-5778	217	5	ias	ias	PROPN
fueconorg-5778	217	6	27	27	NUM
fueconorg-5778	217	7	equity	equity	NOUN
fueconorg-5778	217	8	method	method	NOUN
fueconorg-5778	217	9	in	in	ADP
fueconorg-5778	217	10	separate	separate	ADJ
fueconorg-5778	217	11	financial	financial	ADJ
fueconorg-5778	217	12	statements	statement	NOUN
fueconorg-5778	217	13	.	.	PUNCT
fueconorg-5778	218	1	retrieved	retrieve	VERB
fueconorg-5778	218	2	from	from	ADP
fueconorg-5778	218	3	:	:	PUNCT
fueconorg-5778	218	4	https://www.efrag.org/assets/download?asseturl=%2fsites%2fwebpublishing%	https://www.efrag.org/assets/download?asseturl=%2fsites%2fwebpublishing%	VERB
fueconorg-5778	218	5	2flists%2_fproject%20news%2fattachments%2f215%2famendments_to_ias_27_efrag__letter_to_the	2flists%2_fproject%20news%2fattachments%2f215%2famendments_to_ias_27_efrag__letter_to_the	PROPN
fueconorg-5778	218	6	_	_	NOUN
fueconorg-5778	218	7	ec.pdf	ec.pdf	PROPN
fueconorg-5778	218	8	,	,	PUNCT
fueconorg-5778	218	9	accessed	access	VERB
fueconorg-5778	218	10	on	on	ADP
fueconorg-5778	218	11	:	:	PUNCT
fueconorg-5778	218	12	13	13	NUM
fueconorg-5778	218	13	november	november	PROPN
fueconorg-5778	218	14	2019	2019	NUM
fueconorg-5778	218	15	.	.	PUNCT
fueconorg-5778	219	1	hoyle	hoyle	NOUN
fueconorg-5778	219	2	,	,	PUNCT
fueconorg-5778	219	3	j.b	j.b	PROPN
fueconorg-5778	219	4	.	.	PROPN
fueconorg-5778	219	5	,	,	PUNCT
fueconorg-5778	219	6	schaefer	schaefer	PROPN
fueconorg-5778	219	7	,	,	PUNCT
fueconorg-5778	219	8	t.	t.	PROPN
fueconorg-5778	219	9	f	f	PROPN
fueconorg-5778	219	10	,	,	PUNCT
fueconorg-5778	219	11	&	&	CCONJ
fueconorg-5778	219	12	doupnik	doupnik	PROPN
fueconorg-5778	219	13	,	,	PUNCT
fueconorg-5778	219	14	t.	t.	PROPN
fueconorg-5778	219	15	s.	s.	PROPN
fueconorg-5778	219	16	(	(	PUNCT
fueconorg-5778	219	17	2011	2011	NUM
fueconorg-5778	219	18	)	)	PUNCT
fueconorg-5778	219	19	.	.	PUNCT
fueconorg-5778	220	1	advanced	advanced	ADJ
fueconorg-5778	220	2	accounting	accounting	NOUN
fueconorg-5778	220	3	.	.	PUNCT
fueconorg-5778	221	1	10th	10th	ADJ
fueconorg-5778	221	2	edition	edition	NOUN
fueconorg-5778	221	3	,	,	PUNCT
fueconorg-5778	221	4	new	new	PROPN
fueconorg-5778	221	5	york	york	PROPN
fueconorg-5778	221	6	:	:	PUNCT
fueconorg-5778	221	7	mcgrawhill	mcgrawhill	PROPN
fueconorg-5778	221	8	/	/	SYM
fueconorg-5778	221	9	irwin	irwin	PROPN
fueconorg-5778	221	10	hsu	hsu	PROPN
fueconorg-5778	221	11	,	,	PUNCT
fueconorg-5778	221	12	a.	a.	PROPN
fueconorg-5778	221	13	w.	w.	PROPN
fueconorg-5778	221	14	,	,	PUNCT
fueconorg-5778	221	15	boochun	boochun	PROPN
fueconorg-5778	221	16	,	,	PUNCT
fueconorg-5778	221	17	j.	j.	PROPN
fueconorg-5778	221	18	,	,	PUNCT
fueconorg-5778	221	19	&	&	CCONJ
fueconorg-5778	221	20	pourjalali	pourjalali	PROPN
fueconorg-5778	221	21	,	,	PUNCT
fueconorg-5778	221	22	h.	h.	PROPN
fueconorg-5778	221	23	(	(	PUNCT
fueconorg-5778	221	24	2015	2015	NUM
fueconorg-5778	221	25	)	)	PUNCT
fueconorg-5778	221	26	.	.	PUNCT
fueconorg-5778	222	1	does	do	AUX
fueconorg-5778	222	2	international	international	ADJ
fueconorg-5778	222	3	accounting	accounting	NOUN
fueconorg-5778	222	4	standard	standard	PROPN
fueconorg-5778	222	5	no	no	NOUN
fueconorg-5778	222	6	.	.	NOUN
fueconorg-5778	222	7	27	27	NUM
fueconorg-5778	222	8	improve	improve	VERB
fueconorg-5778	222	9	investment	investment	NOUN
fueconorg-5778	222	10	efficiency	efficiency	NOUN
fueconorg-5778	222	11	?	?	PUNCT
fueconorg-5778	222	12	.	.	PUNCT
fueconorg-5778	223	1	journal	journal	PROPN
fueconorg-5778	223	2	of	of	ADP
fueconorg-5778	223	3	accounting	accounting	NOUN
fueconorg-5778	223	4	,	,	PUNCT
fueconorg-5778	223	5	auditing	auditing	NOUN
fueconorg-5778	223	6	&	&	CCONJ
fueconorg-5778	223	7	finance	finance	NOUN
fueconorg-5778	223	8	,	,	PUNCT
fueconorg-5778	223	9	30(4	30(4	NUM
fueconorg-5778	223	10	)	)	PUNCT
fueconorg-5778	223	11	,	,	PUNCT
fueconorg-5778	223	12	484508	484508	NUM
fueconorg-5778	223	13	.	.	PUNCT
fueconorg-5778	224	1	iasb	iasb	PROPN
fueconorg-5778	224	2	.	.	PUNCT
fueconorg-5778	225	1	(	(	PUNCT
fueconorg-5778	225	2	2013	2013	NUM
fueconorg-5778	225	3	)	)	PUNCT
fueconorg-5778	225	4	.	.	PUNCT
fueconorg-5778	226	1	exposure	exposure	NOUN
fueconorg-5778	226	2	draft	draft	PROPN
fueconorg-5778	226	3	:	:	PUNCT
fueconorg-5778	226	4	equity	equity	NOUN
fueconorg-5778	226	5	method	method	NOUN
fueconorg-5778	226	6	in	in	ADP
fueconorg-5778	226	7	separate	separate	ADJ
fueconorg-5778	226	8	financial	financial	ADJ
fueconorg-5778	226	9	statements	statement	NOUN
fueconorg-5778	226	10	,	,	PUNCT
fueconorg-5778	226	11	ed/2013/10	ed/2013/10	PROPN
fueconorg-5778	226	12	.	.	PUNCT
fueconorg-5778	227	1	london	london	PROPN
fueconorg-5778	227	2	:	:	PUNCT
fueconorg-5778	227	3	ifrs	ifrs	PROPN
fueconorg-5778	227	4	foundation	foundation	PROPN
fueconorg-5778	227	5	.	.	PUNCT
fueconorg-5778	228	1	iasb	iasb	PROPN
fueconorg-5778	228	2	.	.	PUNCT
fueconorg-5778	229	1	(	(	PUNCT
fueconorg-5778	229	2	2011	2011	NUM
fueconorg-5778	229	3	)	)	PUNCT
fueconorg-5778	229	4	.	.	PUNCT
fueconorg-5778	230	1	ias	ias	PROPN
fueconorg-5778	230	2	27	27	NUM
fueconorg-5778	230	3	–	–	PUNCT
fueconorg-5778	230	4	separate	separate	ADJ
fueconorg-5778	230	5	financial	financial	ADJ
fueconorg-5778	230	6	statements	statement	NOUN
fueconorg-5778	230	7	.	.	PUNCT
fueconorg-5778	231	1	london	london	PROPN
fueconorg-5778	231	2	:	:	PUNCT
fueconorg-5778	231	3	ifrs	ifrs	PROPN
fueconorg-5778	231	4	foundation	foundation	PROPN
fueconorg-5778	231	5	iasb	iasb	VERB
fueconorg-5778	231	6	.	.	PUNCT
fueconorg-5778	232	1	(	(	PUNCT
fueconorg-5778	232	2	2011	2011	NUM
fueconorg-5778	232	3	)	)	PUNCT
fueconorg-5778	232	4	.	.	PUNCT
fueconorg-5778	233	1	ias	ias	PROPN
fueconorg-5778	233	2	28	28	NUM
fueconorg-5778	233	3	–	–	PUNCT
fueconorg-5778	233	4	investments	investment	NOUN
fueconorg-5778	233	5	in	in	ADP
fueconorg-5778	233	6	associates	associate	NOUN
fueconorg-5778	233	7	and	and	CCONJ
fueconorg-5778	233	8	joint	joint	ADJ
fueconorg-5778	233	9	arrangements	arrangement	NOUN
fueconorg-5778	233	10	.	.	PUNCT
fueconorg-5778	234	1	london	london	PROPN
fueconorg-5778	234	2	:	:	PUNCT
fueconorg-5778	234	3	ifrs	ifrs	PROPN
fueconorg-5778	234	4	foundation	foundation	PROPN
fueconorg-5778	234	5	iasb	iasb	VERB
fueconorg-5778	234	6	.	.	PUNCT
fueconorg-5778	235	1	(	(	PUNCT
fueconorg-5778	235	2	2011	2011	NUM
fueconorg-5778	235	3	)	)	PUNCT
fueconorg-5778	235	4	.	.	PUNCT
fueconorg-5778	236	1	ifrs	ifrs	PROPN
fueconorg-5778	236	2	11	11	NUM
fueconorg-5778	236	3	–	–	PUNCT
fueconorg-5778	236	4	joint	joint	ADJ
fueconorg-5778	236	5	arrangements	arrangement	NOUN
fueconorg-5778	236	6	.	.	PUNCT
fueconorg-5778	237	1	london	london	PROPN
fueconorg-5778	237	2	:	:	PUNCT
fueconorg-5778	237	3	ifrs	ifrs	PROPN
fueconorg-5778	237	4	foundation	foundation	PROPN
fueconorg-5778	237	5	leitner	leitner	NOUN
fueconorg-5778	237	6	-	-	PUNCT
fueconorg-5778	237	7	hanetseder	hanetseder	NOUN
fueconorg-5778	237	8	,	,	PUNCT
fueconorg-5778	237	9	s.	s.	PROPN
fueconorg-5778	237	10	,	,	PUNCT
fueconorg-5778	237	11	&	&	CCONJ
fueconorg-5778	237	12	stockinger	stockinger	NOUN
fueconorg-5778	237	13	,	,	PUNCT
fueconorg-5778	237	14	m.	m.	NOUN
fueconorg-5778	237	15	(	(	PUNCT
fueconorg-5778	237	16	2014	2014	NUM
fueconorg-5778	237	17	)	)	PUNCT
fueconorg-5778	237	18	.	.	PUNCT
fueconorg-5778	238	1	how	how	SCONJ
fueconorg-5778	238	2	does	do	AUX
fueconorg-5778	238	3	the	the	DET
fueconorg-5778	238	4	elimination	elimination	NOUN
fueconorg-5778	238	5	of	of	ADP
fueconorg-5778	238	6	the	the	DET
fueconorg-5778	238	7	proportionate	proportionate	ADJ
fueconorg-5778	238	8	consolidation	consolidation	NOUN
fueconorg-5778	238	9	method	method	NOUN
fueconorg-5778	238	10	for	for	ADP
fueconorg-5778	238	11	joint	joint	ADJ
fueconorg-5778	238	12	venture	venture	NOUN
fueconorg-5778	238	13	investments	investment	NOUN
fueconorg-5778	238	14	influence	influence	VERB
fueconorg-5778	238	15	european	european	ADJ
fueconorg-5778	238	16	companies	company	NOUN
fueconorg-5778	238	17	?	?	PUNCT
fueconorg-5778	239	1	acrn	acrn	PROPN
fueconorg-5778	239	2	journal	journal	PROPN
fueconorg-5778	239	3	of	of	ADP
fueconorg-5778	239	4	finance	finance	NOUN
fueconorg-5778	239	5	and	and	CCONJ
fueconorg-5778	239	6	risk	risk	NOUN
fueconorg-5778	239	7	perspectives	perspective	NOUN
fueconorg-5778	239	8	,	,	PUNCT
fueconorg-5778	239	9	3(1	3(1	NUM
fueconorg-5778	239	10	)	)	PUNCT
fueconorg-5778	239	11	,	,	PUNCT
fueconorg-5778	239	12	1	1	NUM
fueconorg-5778	239	13	-	-	SYM
fueconorg-5778	239	14	18	18	NUM
fueconorg-5778	239	15	.	.	PUNCT
fueconorg-5778	240	1	so	so	ADV
fueconorg-5778	240	2	,	,	PUNCT
fueconorg-5778	240	3	s.	s.	PROPN
fueconorg-5778	240	4	,	,	PUNCT
fueconorg-5778	240	5	wang	wang	PROPN
fueconorg-5778	240	6	,	,	PUNCT
fueconorg-5778	240	7	k.	k.	PROPN
fueconorg-5778	240	8	s.	s.	PROPN
fueconorg-5778	240	9	,	,	PUNCT
fueconorg-5778	240	10	zhang	zhang	PROPN
fueconorg-5778	240	11	,	,	PUNCT
fueconorg-5778	240	12	f.	f.	PROPN
fueconorg-5778	240	13	,	,	PUNCT
fueconorg-5778	240	14	&	&	CCONJ
fueconorg-5778	240	15	zhang	zhang	PROPN
fueconorg-5778	240	16	,	,	PUNCT
fueconorg-5778	240	17	x.	x.	PROPN
fueconorg-5778	240	18	(	(	PUNCT
fueconorg-5778	240	19	2018	2018	NUM
fueconorg-5778	240	20	)	)	PUNCT
fueconorg-5778	240	21	.	.	PUNCT
fueconorg-5778	241	1	value	value	NOUN
fueconorg-5778	241	2	relevance	relevance	NOUN
fueconorg-5778	241	3	of	of	ADP
fueconorg-5778	241	4	proportionate	proportionate	ADJ
fueconorg-5778	241	5	consolidation	consolidation	NOUN
fueconorg-5778	241	6	versus	versus	ADP
fueconorg-5778	241	7	the	the	DET
fueconorg-5778	241	8	equity	equity	NOUN
fueconorg-5778	241	9	method	method	NOUN
fueconorg-5778	241	10	:	:	PUNCT
fueconorg-5778	241	11	evidence	evidence	NOUN
fueconorg-5778	241	12	from	from	ADP
fueconorg-5778	241	13	hong	hong	PROPN
fueconorg-5778	241	14	kong	kong	PROPN
fueconorg-5778	241	15	.	.	PUNCT
fueconorg-5778	242	1	china	china	PROPN
fueconorg-5778	242	2	journal	journal	PROPN
fueconorg-5778	242	3	of	of	ADP
fueconorg-5778	242	4	accountingresearch	accountingresearch	PROPN
fueconorg-5778	242	5	,	,	PUNCT
fueconorg-5778	242	6	11(4	11(4	NUM
fueconorg-5778	242	7	)	)	PUNCT
fueconorg-5778	242	8	,	,	PUNCT
fueconorg-5778	242	9	255	255	NUM
fueconorg-5778	242	10	-	-	SYM
fueconorg-5778	242	11	278	278	NUM
fueconorg-5778	242	12	.	.	PUNCT
fueconorg-5778	243	1	https://doi.org/10.1016/j.cjar.2018.06.002	https://doi.org/10.1016/j.cjar.2018.06.002	VERB
fueconorg-5778	243	2	škarić	škarić	ADJ
fueconorg-5778	243	3	-	-	PUNCT
fueconorg-5778	243	4	jovanović	jovanović	NOUN
fueconorg-5778	243	5	.	.	PUNCT
fueconorg-5778	244	1	k.	k.	PROPN
fueconorg-5778	244	2	(	(	PUNCT
fueconorg-5778	244	3	2014	2014	NUM
fueconorg-5778	244	4	)	)	PUNCT
fueconorg-5778	244	5	.	.	PUNCT
fueconorg-5778	245	1	uticaj	uticaj	PROPN
fueconorg-5778	245	2	primene	primene	PROPN
fueconorg-5778	245	3	metode	metode	PROPN
fueconorg-5778	245	4	udela	udela	NOUN
fueconorg-5778	245	5	na	na	PART
fueconorg-5778	245	6	performanse	performanse	VERB
fueconorg-5778	245	7	investitora	investitora	NOUN
fueconorg-5778	246	1	[	[	X
fueconorg-5778	246	2	impact	impact	NOUN
fueconorg-5778	246	3	of	of	ADP
fueconorg-5778	246	4	the	the	DET
fueconorg-5778	246	5	equity	equity	NOUN
fueconorg-5778	246	6	method	method	NOUN
fueconorg-5778	246	7	’s	’s	PART
fueconorg-5778	246	8	application	application	NOUN
fueconorg-5778	246	9	on	on	ADP
fueconorg-5778	246	10	investor	investor	NOUN
fueconorg-5778	246	11	’s	’s	PART
fueconorg-5778	246	12	performances	performance	NOUN
fueconorg-5778	246	13	]	]	PUNCT
fueconorg-5778	246	14	.	.	PUNCT
fueconorg-5778	247	1	acta	acta	PROPN
fueconorg-5778	247	2	economica	economica	PROPN
fueconorg-5778	247	3	,	,	PUNCT
fueconorg-5778	247	4	xii/20	xii/20	PROPN
fueconorg-5778	247	5	,	,	PUNCT
fueconorg-5778	247	6	59	59	NUM
fueconorg-5778	247	7	-	-	SYM
fueconorg-5778	247	8	75	75	NUM
fueconorg-5778	247	9	.	.	PUNCT
fueconorg-5778	248	1	škarić	škarić	ADJ
fueconorg-5778	248	2	-	-	PUNCT
fueconorg-5778	248	3	jovanović	jovanović	PROPN
fueconorg-5778	248	4	.	.	PUNCT
fueconorg-5778	249	1	k.	k.	PROPN
fueconorg-5778	249	2	(	(	PUNCT
fueconorg-5778	249	3	2015	2015	NUM
fueconorg-5778	249	4	)	)	PUNCT
fueconorg-5778	249	5	.	.	PUNCT
fueconorg-5778	250	1	zajednički	zajednički	PROPN
fueconorg-5778	250	2	aranžmani	aranžmani	PROPN
fueconorg-5778	250	3	–	–	PUNCT
fueconorg-5778	250	4	računovodstveni	računovodstveni	ADJ
fueconorg-5778	250	5	i	i	PRON
fueconorg-5778	250	6	izveštajni	izveštajni	VERB
fueconorg-5778	250	7	aspect	aspect	VERB
fueconorg-5778	250	8	[	[	X
fueconorg-5778	250	9	joint	joint	ADJ
fueconorg-5778	250	10	arrangements	arrangement	NOUN
fueconorg-5778	250	11	–	–	PUNCT
fueconorg-5778	250	12	accounting	account	VERB
fueconorg-5778	250	13	and	and	CCONJ
fueconorg-5778	250	14	reporting	reporting	NOUN
fueconorg-5778	250	15	aspect	aspect	NOUN
fueconorg-5778	250	16	]	]	PUNCT
fueconorg-5778	250	17	.	.	PUNCT
fueconorg-5778	251	1	finrar	finrar	PROPN
fueconorg-5778	251	2	,	,	PUNCT
fueconorg-5778	251	3	07/15	07/15	NOUN
fueconorg-5778	251	4	,	,	PUNCT
fueconorg-5778	251	5	4	4	NUM
fueconorg-5778	251	6	-	-	SYM
fueconorg-5778	251	7	15	15	NUM
fueconorg-5778	251	8	.	.	PUNCT
fueconorg-5778	252	1	informacioni	informacioni	PROPN
fueconorg-5778	252	2	dometi	dometi	NOUN
fueconorg-5778	253	1	i	i	PRON
fueconorg-5778	253	2	delokrug	delokrug	VERB
fueconorg-5778	253	3	primene	primene	PROPN
fueconorg-5778	253	4	metode	metode	PROPN
fueconorg-5778	254	1	udela	udela	NOUN
fueconorg-5778	254	2	ulaganja	ulaganja	PROPN
fueconorg-5778	254	3	u	u	PROPN
fueconorg-5778	254	4	kapital	kapital	PROPN
fueconorg-5778	254	5	drugih	drugih	PROPN
fueconorg-5778	254	6	preduzeća	preduzeća	PROPN
fueconorg-5778	254	7	mogu	mogu	PROPN
fueconorg-5778	254	8	da	da	PROPN
fueconorg-5778	254	9	rezultiraju	rezultiraju	PROPN
fueconorg-5778	254	10	različitim	različitim	PROPN
fueconorg-5778	254	11	intenzitetom	intenzitetom	NOUN
fueconorg-5778	254	12	kontrole	kontrole	PROPN
fueconorg-5778	254	13	nad	nad	PROPN
fueconorg-5778	254	14	njihovim	njihovim	PROPN
fueconorg-5778	254	15	poslovanjem	poslovanjem	NOUN
fueconorg-5778	254	16	i	i	PRON
fueconorg-5778	254	17	različitim	različitim	VERB
fueconorg-5778	254	18	proizilazećim	proizilazećim	PROPN
fueconorg-5778	254	19	odnosima	odnosima	PROPN
fueconorg-5778	254	20	između	između	VERB
fueconorg-5778	254	21	investitora	investitora	NOUN
fueconorg-5778	255	1	i	i	PRON
fueconorg-5778	255	2	entiteta	entiteta	VERB
fueconorg-5778	255	3	u	u	PROPN
fueconorg-5778	255	4	koji	koji	PROPN
fueconorg-5778	255	5	je	je	X
fueconorg-5778	255	6	investirano	investirano	PROPN
fueconorg-5778	255	7	.	.	PUNCT
fueconorg-5778	256	1	za	za	PROPN
fueconorg-5778	256	2	potrebe	potrebe	PROPN
fueconorg-5778	256	3	vrednovanja	vrednovanja	ADJ
fueconorg-5778	256	4	učešća	učešća	PROPN
fueconorg-5778	256	5	u	u	PROPN
fueconorg-5778	256	6	kapitalu	kapitalu	PROPN
fueconorg-5778	256	7	pridruženih	pridruženih	PROPN
fueconorg-5778	256	8	preduzeća	preduzeća	VERB
fueconorg-5778	257	1	i	i	PRON
fueconorg-5778	257	2	zajedničkih	zajedničkih	PROPN
fueconorg-5778	257	3	poduhvata	poduhvata	PROPN
fueconorg-5778	257	4	,	,	PUNCT
fueconorg-5778	257	5	koja	koja	PROPN
fueconorg-5778	257	6	su	su	PROPN
fueconorg-5778	257	7	praćena	praćena	PROPN
fueconorg-5778	257	8	značajnim	značajnim	PROPN
fueconorg-5778	257	9	uticajem	uticajem	PROPN
fueconorg-5778	257	10	ili	ili	PROPN
fueconorg-5778	257	11	zajedničkom	zajedničkom	PROPN
fueconorg-5778	257	12	kontrolom	kontrolom	PROPN
fueconorg-5778	257	13	investitora	investitora	PROPN
fueconorg-5778	257	14	,	,	PUNCT
fueconorg-5778	257	15	koristi	koristi	PROPN
fueconorg-5778	257	16	se	se	PROPN
fueconorg-5778	257	17	metoda	metoda	PROPN
fueconorg-5778	257	18	udela	udela	PROPN
fueconorg-5778	257	19	.	.	PROPN
fueconorg-5778	258	1	njenu	njenu	PROPN
fueconorg-5778	258	2	primenu	primenu	PROPN
fueconorg-5778	258	3	prati	prati	PROPN
fueconorg-5778	258	4	niz	niz	PROPN
fueconorg-5778	258	5	specifičnosti	specifičnosti	PROPN
fueconorg-5778	258	6	,	,	PUNCT
fueconorg-5778	258	7	koje	koje	PROPN
fueconorg-5778	258	8	rezultiraju	rezultiraju	PROPN
fueconorg-5778	258	9	potpuno	potpuno	PROPN
fueconorg-5778	258	10	drugačijim	drugačijim	PROPN
fueconorg-5778	258	11	računovodstvenim	računovodstvenim	PROPN
fueconorg-5778	258	12	tretmanom	tretmanom	PROPN
fueconorg-5778	258	13	određenih	određenih	VERB
fueconorg-5778	258	14	poslovnih	poslovnih	PROPN
fueconorg-5778	258	15	transakcija	transakcija	PROPN
fueconorg-5778	258	16	u	u	PROPN
fueconorg-5778	258	17	odnosu	odnosu	VERB
fueconorg-5778	258	18	na	na	INTJ
fueconorg-5778	258	19	njihov	njihov	PROPN
fueconorg-5778	258	20	tretman	tretman	NOUN
fueconorg-5778	258	21	kada	kada	PROPN
fueconorg-5778	258	22	se	se	PROPN
fueconorg-5778	258	23	primenjuje	primenjuje	PROPN
fueconorg-5778	258	24	metoda	metoda	PROPN
fueconorg-5778	258	25	sticanja	sticanja	PROPN
fueconorg-5778	259	1	i	i	PRON
fueconorg-5778	259	2	vrši	vrši	VERB
fueconorg-5778	259	3	puno	puno	PROPN
fueconorg-5778	259	4	konsolidovanje	konsolidovanje	PROPN
fueconorg-5778	259	5	zavisnih	zavisnih	PROPN
fueconorg-5778	259	6	entiteta	entiteta	PROPN
fueconorg-5778	259	7	.	.	PUNCT
fueconorg-5778	260	1	cilj	cilj	ADJ
fueconorg-5778	260	2	ovog	ovog	PROPN
fueconorg-5778	260	3	rada	rada	PROPN
fueconorg-5778	260	4	se	se	PROPN
fueconorg-5778	260	5	sastoji	sastoji	PROPN
fueconorg-5778	260	6	u	u	PROPN
fueconorg-5778	260	7	analizi	analizi	NOUN
fueconorg-5778	260	8	ključnih	ključnih	PROPN
fueconorg-5778	260	9	karakteristika	karakteristika	PROPN
fueconorg-5778	261	1	i	i	PROPN
fueconorg-5778	261	2	područja	područja	PROPN
fueconorg-5778	261	3	primene	primene	PROPN
fueconorg-5778	261	4	metode	metode	PROPN
fueconorg-5778	261	5	udela	udela	PROPN
fueconorg-5778	261	6	,	,	PUNCT
fueconorg-5778	261	7	što	što	PROPN
fueconorg-5778	261	8	će	će	PROPN
fueconorg-5778	261	9	biti	biti	PROPN
fueconorg-5778	261	10	praćeno	praćeno	PROPN
fueconorg-5778	261	11	posebnim	posebnim	PROPN
fueconorg-5778	261	12	osvrtom	osvrtom	PROPN
fueconorg-5778	261	13	na	na	PROPN
fueconorg-5778	261	14	neke	neke	PROPN
fueconorg-5778	261	15	od	od	PROPN
fueconorg-5778	261	16	njenih	njenih	PROPN
fueconorg-5778	261	17	najuočljivijih	najuočljivijih	PROPN
fueconorg-5778	261	18	prednosti	prednosti	NOUN
fueconorg-5778	261	19	i	i	PRON
fueconorg-5778	261	20	nedostataka	nedostataka	VERB
fueconorg-5778	261	21	.	.	PUNCT
fueconorg-5778	262	1	ključne	ključne	PROPN
fueconorg-5778	262	2	reči	reči	NOUN
fueconorg-5778	262	3	:	:	PUNCT
fueconorg-5778	262	4	značajan	značajan	NOUN
fueconorg-5778	262	5	uticaj	uticaj	NOUN
fueconorg-5778	262	6	,	,	PUNCT
fueconorg-5778	262	7	zajednička	zajednička	PROPN
fueconorg-5778	262	8	kontrola	kontrola	PROPN
fueconorg-5778	262	9	,	,	PUNCT
fueconorg-5778	262	10	metoda	metoda	PROPN
fueconorg-5778	262	11	udela	udela	PROPN
fueconorg-5778	262	12	,	,	PUNCT
fueconorg-5778	262	13	konsolidovani	konsolidovani	ADJ
fueconorg-5778	262	14	finansijski	finansijski	PROPN
fueconorg-5778	262	15	izveštaji	izveštaji	NOUN
fueconorg-5778	262	16	,	,	PUNCT
fueconorg-5778	262	17	separatni	separatni	NOUN
fueconorg-5778	262	18	finansijski	finansijski	PROPN
fueconorg-5778	262	19	izveštaji	izveštaji	NOUN
fueconorg-5778	262	20	.	.	PUNCT